{"id":57729,"date":"2026-01-01T13:45:10","date_gmt":"2026-01-01T08:15:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-moser-baer-india-ltd-2009-177-taxman-42-2025-479-itr-446-delhihc-editorial-cit-v-moser-baer-india-ltd-2025-479-itr-449-177-taxmann-com-281-sc-disposed-of-the-appeal-leaving-th\/"},"modified":"2026-01-01T13:45:10","modified_gmt":"2026-01-01T08:15:10","slug":"cit-v-moser-baer-india-ltd-2009-177-taxman-42-2025-479-itr-446-delhihc-editorial-cit-v-moser-baer-india-ltd-2025-479-itr-449-177-taxmann-com-281-sc-disposed-of-the-appeal-leaving-th","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-moser-baer-india-ltd-2009-177-taxman-42-2025-479-itr-446-delhihc-editorial-cit-v-moser-baer-india-ltd-2025-479-itr-449-177-taxmann-com-281-sc-disposed-of-the-appeal-leaving-th\/","title":{"rendered":"CIT v. Moser Baer India Ltd (2009) 177 Taxman 42 \/(2025) 479 ITR 446 (Delhi)(HC) Editorial : CIT v. Moser Baer India Ltd (2025) 479 ITR 449\/177 taxmann.com 281 (SC), disposed of the appeal, leaving the question of law open."},"content":{"rendered":"<p>On appeal by revenue dismissing the appeal\u00a0 the Court held \u00a0that the provisions as they stood in the assessment year 2000-2001 permitted export-oriented undertakings to claim exemption provided 75 per cent. of the total sales comprised exports. The Tribunal had found that 75 per cent. of the assessee&#8217;s total sales by the eligible units comprised exports and based on that had confirmed the order of the Commissioner (Appeals) allowing the assessee&#8217;s claim for exemption in respect of its units under section 10A or 10B.Order of Tribunal affirmed. \u00a0(AY.2000-01)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10A : Free trade zone-Export-Hundred per cent. export oriented unit-Transfer of stocks from assessee&#8217;s eligible unit to foreign unit-Finding by Tribunal that transferred stock sold by foreign unit and which constituted more than 75 per cent. of total sales-Entitled to exemption-Order of Tribunal affirmed. [S.10B, 260A]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-57729","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-f17","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57729","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=57729"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57729\/revisions"}],"predecessor-version":[{"id":57730,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57729\/revisions\/57730"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=57729"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=57729"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=57729"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}