2017 (12) TMI 1359

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....ed undertakings, to the extent it is relevant in the instant case, is extracted herein below:- "10B.(1) Subject to the provisions of this section, a deduction of such profits and gains as are derived by a hundred per cent export-oriented undertaking from the export of articles or things or computer software for a period of ten consecutive assessment years beginning with the assessment year relevant to the previous year in which the undertaking begins to manufacture or produce articles or things or computer software, as the case may be, shall be allowed from the total income of the assessee." 2. On facts, suffice it to notice that the assessee was a sole proprietorship firm, which commenced its manufacturing business in the year ....

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....rom its commencement there can be no denial. The decision lays down only that there is no requirement for an assessee to claim benefit under Section 10B, to prove that it is a newly established undertaking. There can be no dictum deduced from the facts to find that the Court also laid down that the claim can only be from commencement of operations. 5. Sami Labs's case (supra) considered the question as to whether the assessee, who did not satisfy the test of a 100% exportoriented undertaking in the first assessment year, could claim such exemption in the subsequent years. The High Court ruled against the assessee and in favour of the Revenue. A Division Bench of the Punjab and Haryana High Court in the decision in Commissioner of Inc....

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.... a 100% export-oriented undertaking and the same is available for ten years, beginning with the assessment year relevant to the previous year in which manufacturing is commenced. In the present case it cannot be said that the assessee, a 100% export-oriented unit is eligible from the year in which they commenced manufacture, since in that relevant year the assessee was not a 100% export-oriented unit. The benefit being conferred only on a 100% export-oriented unit, the exemption could commence only from its certification, as such a unit and if there is no manufacture at the time of certification, from the time of commencement of manufacture. The benefit conferred is for the activity of export and if it is not related to the time from commen....