It is not the ‘profit from export’ but ‘profit of business’ which is to be considered in formula u/s 10B(4)

Brief of the Case

In Riviera Home Furnishing vs. Addl. CIT, Hon’ble Delhi High Court while dealing with the interpretation of Section 10B(4) held that the manner of determining such eligible profits has been statutorily defined in sub-section (4) of section 10B o

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