applicable, it would be clear that the appellant being an eligible 100%
EOU and having complied with all the conditions required for
claiming deduction ... full for deduction
u/s 10B being absence of boundary demarcating EOU and non - EOU units,
4 ITA No. 1261(Bang)2016
existence
machineries installed in the Export Oriented Unit
(hereinafter referred to as 'EOU') and non-EOU both
belonging to the assessee-Firm ... EOU had started production on 23.09.2006
and accordingly deduction under Section 10B of the Act
on the profits derived from the production of iron
Government of India, to establish a 100 % Export Oriented Unit (in short EOU) with the production capacity of 42 MT Gwar Gum Powder ... Industries, Government of India, for permission to set up a 100% EOU which was granted to it on 30.10.92. The existing unit did produce
India Pvt. Ltd. vs. ITO
(ii) In respect of its EOU status as per computation of deduction u/s. 10B and return filed ... assessee. it revealed that claimed undertaking was granted 100% EOU status by the Development
Commissioner, KASEZ on 17.02.2000 under Exim Policy 1997-2002 by conversion
deleting the inclusion of transfer value of
goods transferred from one EOU to another in total turnover to
quantify the deduction.
3. The relevant facts ... worth Rs.5,56,53,920/- from 'Fluorescent
undertaking' and EOU unit to another EOU unit namely 'Fuel marker
undertaking
common expenses amounting to Rs. 1,44,07,911/- to the
EOU unit in respect of which deduction u/s. 80 IB has been allowed ... result of such allocation of expenses to EOU unit, the profit of EOU
unit has been reduced
They cleared 100% Polyester Fabrics and Polyvinyl Alcohol Gohsenol to another 100% EOU M/s D.D. Trading Co., against the CT-3 certificate provided ... certificate and re-warehousing certificate having been received by them from 100% EOU, the duty liability cannot be fastened upon them. In case such
income from 100% EOU. The CIT(A) after examining
the details and considering the submission of assessee has accepted
the claim of assessee ... engaged in manufacture and production of an article or thing
in its EOU Unit and is therefore not eligible for benefit of
deduction
Mineral (100% Eou) vs Union Of India on 7 June, 2021
Author: J.Nisha Banu
Bench: J.Nisha Banu
W.P.(MD)No.9845 ... Mineral (100% EOU)
Represented by its Partner
Mr.S.Jegatheesan
17, Keeraikaranthattu Tisayanvillai
Tirunelveli-627657.
... Petitioner in W.P(MD).Nos.4661
Commissioner Of Income Tax vs M/S Trident Minerals (100% Eou) on 22 July, 2019
Author: Aravind Kumar
Bench: Aravind Kumar
IN THE HIGH COURT ... RAVIRAJ, ADVOCATE)
AND
M/S TRIDENT MINERALS (100% EOU)
NO.811/2, NH-63, HOSAPETE ROAD,
BALLARI. AAFFT0920R.
... RESPONDENT
(BY SRI.H.R.KAMBIYAVAR, ADVOCATE
