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application for PAN, TAN in the partnership deed of the firm, import-export code issued by DGFT etc. in this regard the copy of said

pages 32-37 of the Paper Book and the details regarding importer exporter code of the creditors are available on pages

partnership deed dated 01.04.08 as well as its certificate of exporter/Importer code (IEC) bearing No.0493014233 issued on 13.09.1993. 3. In reply, the Revenue ... shoe' company. It has been issued certificate of exporter/importer code as well(supra). For A.Y.2005-06, the assessee had filed

that assessee must be in the business of export and secondly that sale proceeds of such exports should be receivable in India in convertible foreign exchange ... assessment year 2001-02 exporters would not get 100% deduction in respect of profits derived from exports but that they would get deduction

further held that Ss. 80-IB/80-IA are a Code by themselves as they contain both substantive as well as procedural provisions ... neutralize the incidence of customs duty payment on the import content of export product DEPB credit/duty drawback receipt do not come within the first

Suresh Nanda, New Delhi vs Department Of Income Tax Page 1 of 91 IN THE

mentioned at point no.3, the assessee company has been manufacturing CPC blue since, the year of its incorporation & it was a sole manufacturing ... business as manufacturers, formulators, processors, producers, makers, buyers, sellers, re-sellers, importers, exporters, distributors, suppliers, fermentations, distillers, refiners, stockiest, agents, merchants, developers, consultants and dealers

profit or the premium, is not export profit Since it does not arise out of export activity or import 20 activity and arises because ... only to neutralize the incidence of custom duty. On the import content of the exports. We have examined the format of DEPB Scheme and come

80HHC is whether the assessee is carrying on business of exclusive export or exports and domestic business also. If it is the former, clause ... proportion the export turnover bears to the total turnover to arrive at the profits derived from the export of goods or merchandise. Section 80AB postulates

profit or the premium, is not export profit Since it does not arise out of export activity or import activity and arises because of trading ... only to neutralize the incidence of custom duty. On the import content of the exports. We have 6 examined the format of DEPB Scheme