Case Law Details
Case Name : The Commissioner of Income Vs Black & Veatch Consulting Pvt.Ltd. (Bombay High Court)
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Courts :
All High Courts Bombay High Court
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Section 10A is a provision which is in the nature of a deduction and not an exemption. This was emphasised in a judgment of a Division Bench of this Court while construing the provisions of Section 10B in Hindustan Unilever Ltd Vs. Deputy Commissioner of Income Tax 2. (2010) 325 ITR 102 at para 24.
The submission of the Revenue placed its reliance on the literal reading of Section 10A under which a deduction of such profits and gains as are derived by an undertaking from the export of articles or things or computer software fo
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