Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2013 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 1418 - HC - Income TaxAssessee is entitled to exemption under Section 10AA - Hon’ble Tribunal (ITAT) is correct in law in upholding the finding of the learned Commissioner of Income Tax (Appeals) that the trading activity carried on by the SEZ unit of the respondent – assessee is to be considered as “services” eligible for exemption under Section 10AA of the Income Tax Act by relying on the definition of “services” as per SEZ Rules.
|