Section 10B of the Income-tax Act, 1961 - Export oriented undertaking - Assessment year 2006-07 - Whether proviso to section 10B(1) is directory and not mandatory - Held, yes - Whether, therefore, in case of genuine hardship, relief can be granted to assessee under section 10B even if return is not furnished on or before due date specified under sub-section (1) of section 139 - Held, yes

Dhir Global Industria (P.) Ltd [2011] 43 SOT 640 (Delhi)