Tax Holiday Under Sections 10A and 10B An Analysis

Tax Holiday Under Sections 10A and 10B An Analysis

This is an comprehensive study of the provisions of sections 10A and 10B. These sections provide tax holiday for electronic software/hardware technology park units and hundred per cent export oriented units. The book contains an in depth analysis of tax holiday provisions. The salient features of the book is that the various aspects of relevant provisions have been discussed on first principles and supported by case laws, wherever applicable. The commentary is backed by ample illustration, charts and examples.