petitioner claims that it is a 100% Export Oriented Unit,(the EOU) and its income is exempt under section ... justify its stand. The claim of the petitioner that it is 100% EOU and is covered under the provisions of Section
Commissioner, SEZ, Noida for setting up of a 100% Export Oriented
Unit(EOU). A letter of permission ("LOP") was granted to the assessee ... communication while processing the
assessee‟s application for approval as 100% EOU and that it is not an
approval per se. It required the assessee
merger, Renuga Soft X Towels Limited continues to have the 100% EOU status as an undertaking of the assessee company vide ... India, Ministry of Industry, Department of Industrial Development, Secretariat for Industrial Approvals (EOU Section). Based on the said recognition granted, the assessee sought for exemption
Union Of India Through The ... vs M/S A1-Amin Exports (100% Eou) And 3 Ors on 16 August, 2017
Bench: A.S. Oka , Riyaz ... Excise And Cusotms . Vapi
V/S
M/s A1-amin Exports (100% Eou) And 3 Ors. ....Respondent
WITH
CENTRAL EXCISE APPEAL
unit, negating its apportionment between the DTA unit and the tax-
free EOU unit, without appreciating that the assessee has not been able to establish ... they had no
direct or indirect nexus with functioning of the EOU unit.
On the facts and in the circumstances of the case
respect of export oriented unit (EOU) from export turnover of
the appellant while calculating deduction under section 80HHC of Income Tax
Act.
6. That ... assessing officer for decreasing profits exempted under section 10B of
the EOU's in as much as:-
(i) Other income
this issue is that the assessee is having a100% Export Oriented Unit
(EOU) at Viramgam and had claimed exemption ... known whether the liabilities were originally created in this 100% EOU
or for other units as admittedly the assessee is having both taxable unit
company have been analyzed under two segments viz., Transactions
relating to EOU operations, and Domestic Tariff Area Operations
(DTA) for benchmarking. The assessee had identified ... most appropriate method to
benchmark international transactions pertaining to both EOU and
DTA operations. Operating Profit / Operating Cost ('OP/OC') was
used
specified goods meant for manufacture and packaging of articles in 100% EOU or manufacture of development of electronic hardware and software in EHTP ... Legal Agreement executed with Development Commissioner, SEEPZ to the extent that the EOU is to carry out export to 100% entire production except the sale
that the appellant company M/s Asian Alloys Limited was a 100% EOU engaged in the manufacture of Hosiery Knitted Fabrics and knitted garments ... amended). The appellant company also procured indigenous capital goods in the said EOU unit valued at Rs. 40,84,681/- without payment of central excise
