Continental Engines (P.) Ltd. v. DCIT (2021)188 ITD 705 / 85 ITR 413 (Delhi)(Trib.)

S. 10B : Export oriented undertakings-Interest income on FDR and miscellaneous income-Matter remanded.

Held that there was no details, matter was remanded. (AY. 2010-11, 2011-12)