CORPORATE AND PROFESSIONAL UPDATES 13TH JUNE 2018
Direct Tax: Mumbai ITAT grants Sec. 10B benefit to assessee (a pharma company) on export profits earned by its contract manufacturing and research division (STAR unit, an approved EOU) during AY 2007-08 with respect to creation of ‘dossier’; Rejects revenue’s stand that the activity of preparation of dossier cannot be treated as ‘manufacture or production of an article or …