https://www.scconline.com/blog/post/2022/07/20/income-tax-twin-condition-section-10b-furnishing-declaration-within-time-limit-mandatory-exemption-relief-to-newly-established-hundred-persent-export-oriented-undertakings-supreme-court-legal-research/
Twin conditions of furnishing declaration within time limit "mandatory" for exemption relief under Section 10B (8) of IT Act: Supreme CourtÂ