https://www.taxtmi.com/caselaws?id=120908 The Tribunal affirmed the decision of lower authorities that the amount received by the assessee was not eligible for exemption under section 10B as it was not directly derived from the export activities of the business but rather a result of disclaiming export benefits. The appeal was dismissed accordingly. en-us Fri, 12 Oct 2007 00:00:00 +0530 Wed, 25 Jul 2012 13:06:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120908 The Tribunal affirmed the decision of lower authorities that the amount received by the assessee was not eligible for exemption under section 10B as it was not directly derived from the export activities of the business but rather a result of disclaiming export benefits. The appeal was dismissed accordingly. Case-Laws Income Tax Fri, 12 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120908