https://www.taxtmi.com/highlights?id=58914 Computation of deduction u/s 10A - belated receipt of foreign remittances on account of export sales - The only reason for not considering the alleged amount while computing deduction under section 10A of the Act was that, such amount was received belatedly beyond the period of six (6) months mentioned in the statute, and application for extension of time for receiving such foreign remittances have been filed with the authorized bankers and the applications were not been rejected. - the assessee is entitled to the benefit of deduction u/s 10A - AT en-us Sat, 24 Jul 2021 14:37:38 +0530 Sat, 24 Jul 2021 14:37:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58914 Computation of deduction u/s 10A - belated receipt of foreign remittances on account of export sales - The only reason for not considering the alleged amount while computing deduction under section 10A of the Act was that, such amount was received belatedly beyond the period of six (6) months mentioned in the statute, and application for extension of time for receiving such foreign remittances have been filed with the authorized bankers and the applications were not been rejected. - the assessee is entitled to the benefit of deduction u/s 10A - AT Highlights Income Tax Sat, 24 Jul 2021 14:37:38 +0530 https://www.taxtmi.com/highlights?id=58914