must export articles or
things or computer software. Secondly, the said
export may be done directly by him or
through other exporter after fulfilling ... Export Turnover' in both these provisions
does not make any such distinction between the 'Direct
Export' and 'Deemed Export'.
Date
denial of deduction under section 10B in respect of following
deemed export sales:
Asstt.Year 2002-03 : Rs.1,90,77,294/-
Asstt.Year ... export oriented units. The assessee had made sales to certain
export oriented units situated in the domestic area, though these were
also hundred percent export
must export
articles or things or computer software.
Secondly, the said export may be done directly
by him or through other exporter after fulfilling ... Export
Turnover' in both these provisions does not
make any such distinction between the 'Direct
Export' and 'Deemed Export
deduction u/s.10B of
the Act and the "Deemed Export" of such goods or
articles through a third party cannot be
considered ... Export Turnover' in both
these provisions does not make any such
distinction between the 'Direct Export' and
'Deemed Export
deduction u/s.10B of
the Act and the "Deemed Export" of such goods or
articles through a third party cannot be
considered ... Export Turnover' in both
these provisions does not make any such
distinction between the 'Direct Export' and
'Deemed Export
submitted,
claimed exemption under that section by including "deemed export
drawback" in the profits of the eligible unit.
The aforesaid 'deemed export ... respect of 'deemed duty drawback' and appellant, the 'deemed
not 'duty drawback'. export drawback' was,
it is submitted
export turnover'. The
onsite expenses which were already reduced in computing the
figure of export turnover were again reduced from the figure of
export ... with a purpose. The terms "export", "export out of
India" and "export from India to a place outside
India
Appeals) has erred in holding that the value of
deemed export of Rs.13,67,2801 - in respect of exports made
through the assessee ... word "export" under Import-Export Policy
or other provisions of law, the pertinent question is not whether a
transaction is export
Over u/s 10B of the
I.T. Act excludes the Deemed Export.
2. On the facts and circumstances of the case ... must export articles or things or
computer software. Secondly, the said export may
be done directly by him or through other exporter
after fulfilling
other
Exporter or other EOU/EHTP/STP/RTP/SEZ unit.
e) All export entitlements, including recognition as Status
Holder would accrue to exporter in whose ... must export articles or things or computer software. Secondly, the
said export may be done directly by him or through other exporter
