Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2018 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 1389 - GUJARAT HIGH COURTEntitlement to exemption u/s 10AA - whether the assessee who is operating his business from the unit of SEZ and to carries on trading activities in the nature of exporting shall eligible for exemption under Section 10AA? - Held that:- When the learned CIT(A) as well as learned Tribunal has observed and held that the assessee shall be entitled to exemption / deduction under Section 10 AA of the Act, it cannot be said that the learned Tribunal has committed any error. Learned counsel for the Revenue is not in a position to point out any contrary decision. Under the circumstances, no substantial question of law arise. See DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2 VERSUS GOENKA DIAMOND & JEWELLERS LTD.[2012 (3) TMI 258 - ITAT JAIPUR] - decided in favour of assessee
|