https://www.taxtmi.com/caselaws?id=170240 The Tribunal dismissed the appeal, upholding the decisions of the Assessing Officer and the Commissioner of Income-tax (Appeals). It confirmed that for section 10B, deemed exports are not recognized, and exemption computation must be based on actual exports out of India with proceeds received in convertible foreign exchange. The order was pronounced on July 18, 2014. en-us Fri, 18 Jul 2014 00:00:00 +0530 Thu, 12 Mar 2015 10:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170240 The Tribunal dismissed the appeal, upholding the decisions of the Assessing Officer and the Commissioner of Income-tax (Appeals). It confirmed that for section 10B, deemed exports are not recognized, and exemption computation must be based on actual exports out of India with proceeds received in convertible foreign exchange. The order was pronounced on July 18, 2014. Case-Laws Income Tax Fri, 18 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170240