https://www.taxtmi.com/caselaws?id=326710 The Tribunal allowed the assessee's appeal and directed the AO to allow the deduction under Section 10B for export sales made through a sister concern. The Tribunal held that the assessee fulfilled all conditions for the deduction as the goods were manufactured by a 100% EOU, exported, and foreign exchange was brought into India. The disallowance of the deduction by the AO was overturned, and the Tribunal set aside the CIT(A)'s decision. en-us Mon, 18 Apr 2016 00:00:00 +0530 Fri, 22 Apr 2016 08:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326710 The Tribunal allowed the assessee's appeal and directed the AO to allow the deduction under Section 10B for export sales made through a sister concern. The Tribunal held that the assessee fulfilled all conditions for the deduction as the goods were manufactured by a 100% EOU, exported, and foreign exchange was brought into India. The disallowance of the deduction by the AO was overturned, and the Tribunal set aside the CIT(A)'s decision. Case-Laws Income Tax Mon, 18 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326710