Exemption u/s 10B on sales to DTA

This query is : Resolved 

20 March 2009 We are 100% EOU, can we be benefited u/z 10B for the sales made to SEZ and payment received in Foreign currency. The shipping bill thru which our customer exports includes our name.
Pl specify case laws if any.
Thanks

20 March 2009 No You can't. Dont able to recall the case law, but if you go through the essential conditions of Section 10B, it concludes that first their should be export.


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