https://www.taxtmi.com/caselaws?id=266343 The Tribunal allowed the appeal, directing the Assessing Officer to recalculate the deduction under Section 10B of the Income Tax Act. The appellant's argument that only profits and turnover of the Export Oriented Unit should be considered was upheld, emphasizing the importance of separate audited accounts for different units in computing deductions. The Tribunal highlighted the confusion in interpreting Section 10B and emphasized adherence to statutory provisions for accurate deduction calculation methods. en-us Wed, 17 Jun 2015 00:00:00 +0530 Mon, 19 Oct 2015 20:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266343 The Tribunal allowed the appeal, directing the Assessing Officer to recalculate the deduction under Section 10B of the Income Tax Act. The appellant's argument that only profits and turnover of the Export Oriented Unit should be considered was upheld, emphasizing the importance of separate audited accounts for different units in computing deductions. The Tribunal highlighted the confusion in interpreting Section 10B and emphasized adherence to statutory provisions for accurate deduction calculation methods. Case-Laws Income Tax Wed, 17 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266343