Export made through third parties eligible for deduction u/s 10B

Brief of the case:

The ITAT New Delhi in the above cited case held even export made by assessee through third parties are also to be considered while working out deductions allowable u/s 10B as such exports are deemed exports and recognized by Foreign trade policy for extending export benefits. Therefore, the only other thing to be checked is whether assessee has received export proceeds in convertible forex.

Facts of the case: