https://www.taxtmi.com/caselaws?id=178447 The Hon'ble Gujarat High Court upheld the Assessee's eligibility for deduction under section 10B of the Income Tax Act as a 100% Export Oriented Unit (EOU) from 1.11.2002. The Court directed the Assessing Officer to quantify the deduction for the period from 1.11.2002 to 31.03.2003. Additionally, the Court excluded certain income sources, such as export incentives, from the eligible income for deduction under section 10B based on relevant judicial decisions. The matter was remitted back to the Assessing Officer for further examination, allowing both the Assessee and Revenue's appeals for statistical purposes. en-us Fri, 07 Mar 2014 00:00:00 +0530 Tue, 08 Mar 2016 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178447 The Hon'ble Gujarat High Court upheld the Assessee's eligibility for deduction under section 10B of the Income Tax Act as a 100% Export Oriented Unit (EOU) from 1.11.2002. The Court directed the Assessing Officer to quantify the deduction for the period from 1.11.2002 to 31.03.2003. Additionally, the Court excluded certain income sources, such as export incentives, from the eligible income for deduction under section 10B based on relevant judicial decisions. The matter was remitted back to the Assessing Officer for further examination, allowing both the Assessee and Revenue's appeals for statistical purposes. Case-Laws Income Tax Fri, 07 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178447