Mindtree Ltd. v. Dy. CIT (2022) 99 ITR 1 (Bang) (Trib)

S. 10AA : Special Economic Zones-Export turnover-Additional evidence-Not to be restricted to consideration received up to date of filing time of return-Reversal of provision-Matter remanded. [S. 10A, 10B]

Issue was remanded back for considering the additional evidence, computation of turnover and to consider the reversal of entries. (AY.2013-14)