https://www.taxtmi.com/caselaws?id=329719 The Tribunal allowed the appeal for statistical purposes, remitting the matter back to the Assessing Officer to reconsider the eligibility for deduction under Section 10B. The Tribunal emphasized the applicability of the Exim Policy and a High Court judgment allowing benefits for indirect exports under Section 10A, directing the AO to verify if similar principles could apply to Section 10B claims. The lower authorities' decisions were set aside, and the case was returned to the AO for fresh assessment in line with the law. en-us Fri, 27 May 2016 00:00:00 +0530 Fri, 08 Jul 2016 12:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329719 The Tribunal allowed the appeal for statistical purposes, remitting the matter back to the Assessing Officer to reconsider the eligibility for deduction under Section 10B. The Tribunal emphasized the applicability of the Exim Policy and a High Court judgment allowing benefits for indirect exports under Section 10A, directing the AO to verify if similar principles could apply to Section 10B claims. The lower authorities' decisions were set aside, and the case was returned to the AO for fresh assessment in line with the law. Case-Laws Income Tax Fri, 27 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329719