All business profits of the undertaking are eligible for deduction U/s. 10B

HIGH COURT OF DELHI AT NEW DELHI ITA Nos. 219/2014 and 239/2014 COMMISSIONER OF INCOME TAX  versus HRITNIK EXPORTS PVT LTD. Through Mr. Simran Mehta and Mr. Prabhat Kalia, Advocates. CORAM: HON’BLE MR. JUSTICE SANJIV KHANNA HON’BLE MR. JUSTICE V. KAMES WAR RAO ORDER – 13.11.2014 By way of these appeals, the Revenue has challenged the orders passed by Income Tax Appellate Tribunal (Tribunal, for short) dated 11th September, 2013 and 24th October, 2013 relating to assessment years 2008-09 and 2009-10, respectively. Tribunal has followed the decision of their S...