https://www.taxtmi.com/caselaws?id=186296 The Revenue's appeal was dismissed, and the assessee's appeal was partly allowed. The addition on account of exchange rate fluctuation was deleted as it was held to be integral to export turnover and eligible for deduction under section 10B. The addition on account of estimated sale of scrap was reduced due to lack of detailed records provided by the assessee, with the Tribunal further reducing the amount in the interest of natural justice. The decision was pronounced on 10th June 2011. en-us Fri, 10 Jun 2011 00:00:00 +0530 Tue, 13 Sep 2016 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186296 The Revenue's appeal was dismissed, and the assessee's appeal was partly allowed. The addition on account of exchange rate fluctuation was deleted as it was held to be integral to export turnover and eligible for deduction under section 10B. The addition on account of estimated sale of scrap was reduced due to lack of detailed records provided by the assessee, with the Tribunal further reducing the amount in the interest of natural justice. The decision was pronounced on 10th June 2011. Case-Laws Income Tax Fri, 10 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186296