https://www.taxtmi.com/caselaws?id=219934 The Court held that the stitching charges received by the textile business were not eligible for Section 10B exemption as they did not qualify as domestic sales under the second proviso to Section 10B. The Tribunal's decision to allow the exemption was overturned, and the Assessing Officer's disallowance of the charges under 'other sources' was upheld. The appellant's appeal was allowed with no costs. en-us Mon, 06 Aug 2012 00:00:00 +0530 Wed, 02 Jan 2013 15:09:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219934 The Court held that the stitching charges received by the textile business were not eligible for Section 10B exemption as they did not qualify as domestic sales under the second proviso to Section 10B. The Tribunal's decision to allow the exemption was overturned, and the Assessing Officer's disallowance of the charges under 'other sources' was upheld. The appellant's appeal was allowed with no costs. Case-Laws Income Tax Mon, 06 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219934