https://www.taxtmi.com/caselaws?id=297174 The Tribunal upheld the decision to disallow the deduction under section 10B on deemed export, emphasizing the specific criteria that must be met for eligibility. However, the Tribunal directed further examination of the deduction of interest on Bandwidth and Telephone expenses in computing export turnover, as this issue had not been conclusively addressed by any authority. The matter was remanded to the Assessing Officer for proper consideration, resulting in a partial allowance of the assessee's appeal on this issue. en-us Fri, 04 Aug 2017 00:00:00 +0530 Sun, 22 Aug 2021 12:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297174 The Tribunal upheld the decision to disallow the deduction under section 10B on deemed export, emphasizing the specific criteria that must be met for eligibility. However, the Tribunal directed further examination of the deduction of interest on Bandwidth and Telephone expenses in computing export turnover, as this issue had not been conclusively addressed by any authority. The matter was remanded to the Assessing Officer for proper consideration, resulting in a partial allowance of the assessee's appeal on this issue. Case-Laws Income Tax Fri, 04 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297174