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    <title>Eligibility of 100% EOU to get the exemption u/s 10 B</title>
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    <description>Whether a 100% EOU can claim the exemption for export profits under section 10B when exports are completed by a third party service buyer: one perspective treats the EOU as a supporting manufacturer eligible for exemption on the basis of a disclaimer/supporting manufacturer certificate, while the opposing perspective states that section 10B has no deemed export concept and disallows the benefit for third party exports, though such exports may count toward FTP export obligations.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=1514</link>
      <description>Whether a 100% EOU can claim the exemption for export profits under section 10B when exports are completed by a third party service buyer: one perspective treats the EOU as a supporting manufacturer eligible for exemption on the basis of a disclaimer/supporting manufacturer certificate, while the opposing perspective states that section 10B has no deemed export concept and disallows the benefit for third party exports, though such exports may count toward FTP export obligations.</description>
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