https://www.taxtmi.com/caselaws?id=460899 ITAT Delhi ruled on Section 10B exemption eligibility for Export Oriented Units (EOUs). The tribunal held that miscellaneous income from scrap paper sale qualified for deduction as it was integral to exported production, following SC precedent. However, income from wooden furniture/waste cooler sales and employee compensation for surrendered salary/leave wages were excluded as they lacked connection to export business. The assessee's appeal was partly allowed, with directions to recalculate Section 10B deduction accordingly. en-us Fri, 15 Jan 2016 00:00:00 +0530 Fri, 28 Feb 2025 20:00:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460899 ITAT Delhi ruled on Section 10B exemption eligibility for Export Oriented Units (EOUs). The tribunal held that miscellaneous income from scrap paper sale qualified for deduction as it was integral to exported production, following SC precedent. However, income from wooden furniture/waste cooler sales and employee compensation for surrendered salary/leave wages were excluded as they lacked connection to export business. The assessee's appeal was partly allowed, with directions to recalculate Section 10B deduction accordingly. Case-Laws Income Tax Fri, 15 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460899