Income Tax Case: Examining Section 10B Addition for Delayed Repatriation of Convertible Foreign Exchange from Export Sales.

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....Addition u/s 10B for not bringing back convertible foreign exchange of export sale within the extended time - the veracity of the claims needs to be examined on the basis of the evidence in regard to amount of convertible foreign exchange and the time period specified in order to determine the disallowance, if any. - AT....