COMMISSIONER OF INCOME TAX, COIMBATORE vs. M/S. LAKSHMI MACHINE WORKS
C.A. No.-004409-004409 - 2005Supreme Court25 Apr 2007
For Respondent: M/s. Lakshmi Machine Works
Section 143(1)(a)Section 143(2)Section 80H
transfer
shall be deemed to be export out of India of such
goods and merchandise and the value of such goods
or merchandise declared in the shipping bill or bill of
export as referred to in sub-section (1) of section 50
of the Customs Act, 1962 (52 of 1962), shall, for the
purposes of this section, be deemed
