The Assessing Officer was to verify the books of account maintained, both, for export-oriented units and non export-oriented units and if the salary paid to the employees of both the export-oriented units and non export-oriented units, was found to be on actual basis as per the separately maintained books of account, no disallowance could be made. Matter remanded. (AY. 2009-10)
Progress Software Solutions India P. Ltd. v. Dy.CIT (2021) 90 ITR 70 (SN) / 214 TTJ 1 (SMC) (Mum.)(Trib.)
S. 10B : Export oriented undertakings-Separate books of account-No disallowance could be made-Matter remanded.