could be where the Assessee, being an enterprise resident in
India eXports goods to an unrelated person abroad, and there
is a separate arrangement ... associated enterprise which influences the
price at which the goods are exported. In such a case the
transaction with the unrelated enterprise will also
mining"
Chapter 10, Deemed Export
"10.1 Deemed exports refers to those transactions in which the goods
supplied do not leave the country ... mining"
Chapter 8, Deemed Export
"8.1 Deemed exports refers to those transactions in which the goods
supplied do not leave the country
facts in excluding 100% of
Export Turnover of export oriented units from Export Turnover of the assessee while
calculating the deduction u/s 80HHC ... facts while excluding 100% of export turnover of the export oriented units
instead of 90% of export turnover as excluded by Ld. Assessing officer while
facts in excluding 100% of
Export Turnover of export oriented units from Export Turnover of the assessee while
calculating the deduction u/s 80HHC ... facts while excluding 100% of export turnover of the export oriented units
instead of 90% of export turnover as excluded by Ld. Assessing officer while
related with certain Transfer Pricing [TP]
adjustment against Advertising, Marketing & Sales Promotion Expenses
[AMP] incurred by the assessee during impugned AY. Facts qua
disallowance ... Delhi ITAT
has held that export incentives do not form part of the invoice price of goods
sold. In such a case, it cannot
which can be utilised
against the payment of import duty on capital goods imported from outside India. During the
financial years ... capital receipt. In the present case, e Duty Credit scrips granted is
towards utilizing the same for payment of custom duty on capital goods
export incentives available to the exporting entity.
5.5 That the assessing officer / TPO erred on facts and in law
in holding that the export incentive ... Import of Spares Parts 807,826
3 Import of Capital goods 210,783,278
4 Payment of trademark fee 78,424,000
5 Import
fixed capital investment.
The Industries having fixed capital investment
of more than Rs.10 crore would be given indus
trial investment promotion assistance; equiva
lent ... disposal of,-
(a) (i) goods purchased; or
(ii) the goods specified in Schedule II, manufactured out
of the goods purchased, otherwise than
facts in excluding 100% of
Export Turnover of export oriented units from Export Turnover of the assessee while
calculating the deduction u/s 80HHC ... facts while excluding 100% of export turnover of the export oriented units
instead of 90% of export turnover as excluded by Ld. Assessing officer while
facts in excluding 100% of
Export Turnover of export oriented units from Export Turnover of the assessee while
calculating the deduction u/s 80HHC ... facts while excluding 100% of export turnover of the export oriented units
instead of 90% of export turnover as excluded by Ld. Assessing officer while
