https://www.taxtmi.com/caselaws?id=197452 The appeal of the assessee was allowed for statistical purposes, with the matter remanded back to the Assessing Officer for recomputation of the eligible deduction under Section 10A. The judgment emphasized the importance of the RBI circular in determining eligibility for deduction and the need for a consistent interpretation of relevant provisions and precedents. The decision referenced a previous tribunal ruling indicating that SEZ units had an indefinite period for realizing export proceeds, satisfying the conditions of Section 10A(3). en-us Wed, 27 Apr 2016 00:00:00 +0530 Sun, 07 Jan 2018 08:39:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197452 The appeal of the assessee was allowed for statistical purposes, with the matter remanded back to the Assessing Officer for recomputation of the eligible deduction under Section 10A. The judgment emphasized the importance of the RBI circular in determining eligibility for deduction and the need for a consistent interpretation of relevant provisions and precedents. The decision referenced a previous tribunal ruling indicating that SEZ units had an indefinite period for realizing export proceeds, satisfying the conditions of Section 10A(3). Case-Laws Income Tax Wed, 27 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197452