https://www.taxtmi.com/forum/issue?id=3189 It is necessary to maintain separate books of account for each export unit of the same firm so the Assessing Officer can ascertain and verify the profits claimed to be exempt under Section 10B; firm-level accounts alone are insufficient, and unit-specific records should be preserved to meet heightened departmental scrutiny. en-us Mon, 18 Jul 2011 14:45:35 +0530 Thu, 23 Jan 2025 15:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3189 It is necessary to maintain separate books of account for each export unit of the same firm so the Assessing Officer can ascertain and verify the profits claimed to be exempt under Section 10B; firm-level accounts alone are insufficient, and unit-specific records should be preserved to meet heightened departmental scrutiny. Discussion-Forum Income Tax Mon, 18 Jul 2011 14:45:35 +0530 https://www.taxtmi.com/forum/issue?id=3189