Case Law Details
Case Name : Swarovski India Pvt. Ltd. Vs DCIT (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Advocate Akhilesh Kumar Sah
Swarovski India Pvt. Ltd. Vs DCIT (Delhi High Court)
1. While allowing deduction under section 10B, the deduction is to be allowed to eligible undertaking, even the income being in negative.
2. Cutting and polishing of precious and semi precious stones constitutes manufacturing as contemplated in section 10B,
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