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Case Law Details

Case Name : ITO Vs. Banyan Chemicals Ltd. (ITAT Ahmedabad)
Related Assessment Year : 2001- 02
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RELEVANT PARAGRAPHS:

9. Sub-section (4) of section 10B provides for computation of profit derived from export. It reads as under:

“10B (4) For the purposes of sub-section (1), the profits d

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