Case Law Details
Case Name : M/s. Unicorn Natural Products Limited Vs DCIT (ITAT Hyderabad)
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Hyderabad
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Facts of the Case
The assessee is engaged in the business of manufacture, trading and export of natural products. Assessee filed its return of income for A.Y 2010-11 on 12.10.2010 admitting income of Rs.48,85,370. But, the consolidated profits and total turnover of both the Units i.e. EOU and Trading Divisions was considered.
Question of Law
Whether the Revenue erred in calculating the deduction u/s 10B on the whole ‘business’ instead
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