https://www.taxtmi.com/highlights?id=47467 Deduction u/s 10B - Probably the Legislature did not want duplicity in exemption on export profit. - inter-unit sales in the Export Processing Zone are not treated as export within the meaning of section 10A, no matter such transfers are treated as exports for the purpose of Customs and Excise duty exemption. en-us Wed, 26 Jun 2019 06:23:49 +0530 Wed, 26 Jun 2019 06:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47467 Deduction u/s 10B - Probably the Legislature did not want duplicity in exemption on export profit. - inter-unit sales in the Export Processing Zone are not treated as export within the meaning of section 10A, no matter such transfers are treated as exports for the purpose of Customs and Excise duty exemption. Highlights Income Tax Wed, 26 Jun 2019 06:23:49 +0530 https://www.taxtmi.com/highlights?id=47467