https://www.taxtmi.com/forum/issue?id=108333 If goods are cleared for export from the unit by the end of the financial year, the export sale may be recognised in that financial year even if shipment and bill of lading occur in the next year; export benefits or incentives are to be accounted for in the period in which they accrue or are realised and thus would be reflected in the subsequent financial year. en-us Mon, 30 Mar 2015 12:09:30 +0530 Thu, 23 Jan 2025 15:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108333 If goods are cleared for export from the unit by the end of the financial year, the export sale may be recognised in that financial year even if shipment and bill of lading occur in the next year; export benefits or incentives are to be accounted for in the period in which they accrue or are realised and thus would be reflected in the subsequent financial year. Discussion-Forum Income Tax Mon, 30 Mar 2015 12:09:30 +0530 https://www.taxtmi.com/forum/issue?id=108333