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Sun Pharmaceuticals Indus Ltd, Baroda vs Assessee

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
Income Tax Appellate Tribunal - Ahmedabad Cites 110 - Cited by 0 - Full Document

Polycome Associates, Daman vs Assessee

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
Income Tax Appellate Tribunal - Ahmedabad Cites 48 - Cited by 0 - Full Document
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