Court Rules Against Assessee: No Simultaneous Tax Benefits u/s 10B and Section 80IC for Export Units.

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....Exemption u/s 10B - eligibility criteria - whether deduction can be claimed for a period of 10 consecutive years beginning with the previous year in which the assessee begins manufacture of the products, the assessee could in this case claim the right to enjoy the benefit of Section 10B for a period of 10 years from 20.06.2007 when it was approved as a 100 per cent export oriented undertaking? - simultaneous benefit under Section 80IC claimed - decided against the assessee - HC....