https://www.taxtmi.com/highlights?id=2745 Meaning of Export for the purpose of ection 10B -There will be no export out of India if two conditions are cumulatively fulfilled, (a) it is a transaction by way of sale or otherwise in a shop, emporium or establishment situate in India, and (b) that it does not involve clearance in any customs station as defined in the Customs Act..... - HC en-us Wed, 25 Jan 2012 20:35:20 +0530 Wed, 25 Jan 2012 20:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=2745 Meaning of Export for the purpose of ection 10B -There will be no export out of India if two conditions are cumulatively fulfilled, (a) it is a transaction by way of sale or otherwise in a shop, emporium or establishment situate in India, and (b) that it does not involve clearance in any customs station as defined in the Customs Act..... - HC Highlights Income Tax Wed, 25 Jan 2012 20:35:20 +0530 https://www.taxtmi.com/highlights?id=2745