https://www.taxtmi.com/caselaws?id=192263 The Tribunal upheld the decision granting the assessee the benefit under Section 10A of the Income Tax Act, emphasizing the substantial value addition by the assessee before product delivery. The processing done by the assessee before exporting the product was deemed essential for justifying the value addition and eligibility for the Section 10A deduction. The Tribunal clarified that even if the products were manufactured by third parties, the processing and value addition by the assessee were significant in making the products marketable for overseas customers, thereby affirming the entitlement to Section 10A benefits. en-us Mon, 07 Jul 2014 00:00:00 +0530 Tue, 23 May 2017 07:50:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192263 The Tribunal upheld the decision granting the assessee the benefit under Section 10A of the Income Tax Act, emphasizing the substantial value addition by the assessee before product delivery. The processing done by the assessee before exporting the product was deemed essential for justifying the value addition and eligibility for the Section 10A deduction. The Tribunal clarified that even if the products were manufactured by third parties, the processing and value addition by the assessee were significant in making the products marketable for overseas customers, thereby affirming the entitlement to Section 10A benefits. Case-Laws Income Tax Mon, 07 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192263