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Sec. 10B of the Income-tax Act, 1961 - Export – Tax Appeal of the revenue preferred against the order of Tribunal came to be dismissed on account that the substantial question of law that raised for consideration had been covered by the Division Bench judgment in the case of CIT v. Motorola India Electronics (P.) Ltd. Leave granted. - PR. CIT V/s RAJESH EXPORTS LTD. - [2020] 270 TAXMAN 172 (SC)