https://www.taxtmi.com/caselaws?id=373095 The ITAT allowed the appellant's appeal, determining that the income from the EOU activity was eligible for deduction under Section 10B of the Income Tax Act. The ITAT emphasized that the profit eligible for deduction must arise from the business activities of the 100% export unit, including income that forms part of the business. The appellant successfully argued that the income in question was attributable to the EOU business and should be allowed as claimed, referencing a relevant tribunal case to support their position. en-us Mon, 03 Dec 2018 00:00:00 +0530 Mon, 07 Jan 2019 12:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373095 The ITAT allowed the appellant's appeal, determining that the income from the EOU activity was eligible for deduction under Section 10B of the Income Tax Act. The ITAT emphasized that the profit eligible for deduction must arise from the business activities of the 100% export unit, including income that forms part of the business. The appellant successfully argued that the income in question was attributable to the EOU business and should be allowed as claimed, referencing a relevant tribunal case to support their position. Case-Laws Income Tax Mon, 03 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373095