https://www.taxtmi.com/highlights?id=55475 Exemption u/s 10A - total export less than 75% of the total sales - the Commissioner of Income Tax (Appeals) has held that there is no provision under Section 10A of the Act, which requires such a condition to be fulfilled and no finding in this regard has been recorded by the tribunal. Therefore, the order passed by the tribunal to the extent of fulfillment of the requirement under Section 10A(2)(ia) of the Act cannot be sustained. - HC en-us Wed, 11 Nov 2020 11:58:53 +0530 Wed, 11 Nov 2020 11:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55475 Exemption u/s 10A - total export less than 75% of the total sales - the Commissioner of Income Tax (Appeals) has held that there is no provision under Section 10A of the Act, which requires such a condition to be fulfilled and no finding in this regard has been recorded by the tribunal. Therefore, the order passed by the tribunal to the extent of fulfillment of the requirement under Section 10A(2)(ia) of the Act cannot be sustained. - HC Highlights Income Tax Wed, 11 Nov 2020 11:58:53 +0530 https://www.taxtmi.com/highlights?id=55475