Tax Holiday under Section 10A and 10B - An analysis is a 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 feature of the book is that the various aspects of relevant provisions have been discussed on first principles and supposed by case law, where applicable. The critical aspects have been identified, dissected and discussed from various viewpoints. The Appendix to the book, among other things, contains legislative history with a table for quick reference.The book enables the reader to understand and apply the provisions of tax holiday in the right perspective. The charts, illustrations and examples assist the reader to have practical insight into the same. The book also discusses various modes of conducting business which are peculiar to STPs/ EOUs like inbound outsourcing, onsite and offshore activities, etc. The book will be useful to legal and accounting professionals,Corporates, consultants and students of taxation....
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