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1 - 10 of 13 (1.89 seconds)Section 80HHC in The Income Tax Act, 1961 [Entire Act]
The Customs Act, 1962
The Income Tax Act, 1961
Section 10AA in The Income Tax Act, 1961 [Entire Act]
Section 10A in The Income Tax Act, 1961 [Entire Act]
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.