https://www.taxtmi.com/caselaws?id=219112 The Tribunal dismissed the Revenue's appeal regarding the delay in filing, applicability of deduction u/s. 10A, and verification of export proceeds. The Tribunal granted condonation for the delay in filing the appeal and upheld the CIT(A)'s decision to allow the deduction under section 10A based on the RBI circular. Additionally, the Tribunal supported the CIT(A)'s directive to verify export proceeds using FIRCs for deduction calculation, ultimately rejecting the Revenue's grounds in the appeal. en-us Tue, 10 Apr 2012 00:00:00 +0530 Wed, 05 Dec 2012 09:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219112 The Tribunal dismissed the Revenue's appeal regarding the delay in filing, applicability of deduction u/s. 10A, and verification of export proceeds. The Tribunal granted condonation for the delay in filing the appeal and upheld the CIT(A)'s decision to allow the deduction under section 10A based on the RBI circular. Additionally, the Tribunal supported the CIT(A)'s directive to verify export proceeds using FIRCs for deduction calculation, ultimately rejecting the Revenue's grounds in the appeal. Case-Laws Income Tax Tue, 10 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219112