https://www.taxtmi.com/forum/issue?id=2275 Invoices raised before STPI registration but falling in the relevant previous year for the export-unit exemption are eligible for full exemption under the assessment-year approach; invoices dated after registration for prior services are governed by the same temporal assessment-year rule. Carried forward losses up to registration require analysis of whether losses arise from the qualifying activity, and conversion to an STPI unit raises procedural and compliance questions needing further factual detail. en-us Tue, 05 Oct 2010 12:50:31 +0530 Thu, 23 Jan 2025 15:58:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2275 Invoices raised before STPI registration but falling in the relevant previous year for the export-unit exemption are eligible for full exemption under the assessment-year approach; invoices dated after registration for prior services are governed by the same temporal assessment-year rule. Carried forward losses up to registration require analysis of whether losses arise from the qualifying activity, and conversion to an STPI unit raises procedural and compliance questions needing further factual detail. Discussion-Forum Income Tax Tue, 05 Oct 2010 12:50:31 +0530 https://www.taxtmi.com/forum/issue?id=2275