https://www.taxtmi.com/caselaws?id=265676 The Court upheld the ITAT's decision, ruling that scrap sales should not be included in total turnover and exchange rate fluctuations are part of export proceeds. Interest from FDRs was considered in computing eligible deduction under Section 10B, as it was deemed business income related to export activities. The appeal was dismissed, with the Court finding no substantial question of law on any aspect. en-us Tue, 06 Oct 2015 00:00:00 +0530 Wed, 14 Oct 2015 07:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265676 The Court upheld the ITAT's decision, ruling that scrap sales should not be included in total turnover and exchange rate fluctuations are part of export proceeds. Interest from FDRs was considered in computing eligible deduction under Section 10B, as it was deemed business income related to export activities. The appeal was dismissed, with the Court finding no substantial question of law on any aspect. Case-Laws Income Tax Tue, 06 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265676