https://www.taxtmi.com/caselaws?id=262782 The Tribunal upheld the disallowance of deductions under section 10B for the Assessee, emphasizing the requirement for foreign exchange realization and the need to satisfy conditions under the amended provisions for each assessment year. The Assessee's appeal was ultimately dismissed based on the Tribunal's consistent interpretation of the relevant legal provisions. en-us Fri, 06 Feb 2015 00:00:00 +0530 Thu, 20 Aug 2015 10:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262782 The Tribunal upheld the disallowance of deductions under section 10B for the Assessee, emphasizing the requirement for foreign exchange realization and the need to satisfy conditions under the amended provisions for each assessment year. The Assessee's appeal was ultimately dismissed based on the Tribunal's consistent interpretation of the relevant legal provisions. Case-Laws Income Tax Fri, 06 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262782