https://www.taxtmi.com/caselaws?id=177263 A domestic tariff area unit later approved as a 100% export oriented undertaking remains eligible for section 10B deduction from the year of approval for the balance of the statutory period, provided the statutory approval and export conditions are substantively met; the Ahmedabad unit satisfied those requirements and the deduction was allowed. The Pune unit was also found to have the prescribed registration, valid approvals, and compliance with the approval process, and objections regarding STPI terms, customs permission, Softex declarations, and realisation of export proceeds were insufficient to deny relief on the facts, so deduction was likewise allowed. en-us Fri, 24 Sep 2010 00:00:00 +0530 Wed, 06 Jan 2016 10:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177263 A domestic tariff area unit later approved as a 100% export oriented undertaking remains eligible for section 10B deduction from the year of approval for the balance of the statutory period, provided the statutory approval and export conditions are substantively met; the Ahmedabad unit satisfied those requirements and the deduction was allowed. The Pune unit was also found to have the prescribed registration, valid approvals, and compliance with the approval process, and objections regarding STPI terms, customs permission, Softex declarations, and realisation of export proceeds were insufficient to deny relief on the facts, so deduction was likewise allowed. Case-Laws Income Tax Fri, 24 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177263