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Cea Consultants (P) Ltd. vs Ito on 19 December, 2003

At least in the case of Swayam Consultancy (P) Ltd. (supra) assessee had taken a plea that the 100% EOU to whom goods were sold is the agent of foreign buyer, hence, the sale should be considered as a sale directly made to foreign buyer. Still then Hon'le High Court held that it cannot be said as export sale. Whereas, in case of assessee it is a sale simpliciter to another 100% EOU within the country.
Income Tax Appellate Tribunal - Delhi Cites 21 - Cited by 2 - Full Document
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