https://www.taxtmi.com/caselaws?id=235124 The Tribunal partially allowed the assessee's appeal for the disallowed deduction under Section 10A for the STPI unit, following the Supreme Court's decision in J.B. Boda and Co. Pvt. Ltd. The deduction for the SEZ unit was upheld as the conditions of Section 10A(3) were met. Donation expenses were disallowed as they lacked business justification, while stamp duty expenses were allowed for trading documentation. The realization of export proceeds within the prescribed period was accepted for the SEZ unit. The Tribunal partially allowed appeals for certain assessment years and dismissed others, upholding decisions based on Section 10A compliance and expense justifications. en-us Tue, 30 Apr 2013 00:00:00 +0530 Fri, 12 Jul 2013 08:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235124 The Tribunal partially allowed the assessee's appeal for the disallowed deduction under Section 10A for the STPI unit, following the Supreme Court's decision in J.B. Boda and Co. Pvt. Ltd. The deduction for the SEZ unit was upheld as the conditions of Section 10A(3) were met. Donation expenses were disallowed as they lacked business justification, while stamp duty expenses were allowed for trading documentation. The realization of export proceeds within the prescribed period was accepted for the SEZ unit. The Tribunal partially allowed appeals for certain assessment years and dismissed others, upholding decisions based on Section 10A compliance and expense justifications. Case-Laws Income Tax Tue, 30 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235124