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could, any one, pls, suggest Whether a manufacturer located in SEZ (area ) can get Income Tax Benefit under 10AA section or Not ?, Income Tax

Issue Id: - 117830
Dated: 26-2-2022
By:- Pawan Agrawal

could, any one, pls, suggest Whether a manufacturer located in SEZ (area ) can get Income Tax Benefit under 10AA section or Not ?


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could, any one, pls, suggest Whether a manufacturer located in SEZ (area ) can get Income Tax Benefit under 10AA section or Not ?

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Showing Replies 1 to 2 of 2 Records

Page: 1


1 Dated: 26-2-2022
By:- PAWAN KUMAR

Dear Sir,

As per my view , benefit is available under section 10AA in form of deduction subject to conditions mentioned in the section itself.


2 Dated: 28-2-2022
By:- Pawan Agrawal

It is okay that 10AA benefit is considered by the Income Tax department subject to fulfillment of 10AA conditions that is mentioned therein.

However, can it possible when sale is as a deemed exporter sale


Page: 1

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