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Commissioner of Income Tax, Guntur Versus M/s. Bommidala Enterprises Pvt. Ltd.

2016 (9) TMI 509 - SUPREME COURT

'Service' eligible for exemption under Section 10AA - trading activity carried on by the SEZ unit of the respondent-assessee - Held that:- A perusal of the order of the High Court [2013 (10) TMI 1418 - ANDHRA PRADESH HIGH COURT] shows that this aspec .....

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pute. However, whether that would constitute 'service' within the meaning of Section 10AA of the Act would be a question of law and not a question of fact. The High Court is, therefore, in error in not entertaining the said plea and dismissing the ap .....

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o. 13081 of 2014) - Dated:- 2-9-2016 - Mr. A.K. Sikri And Dr. D.Y. Chandrachud JJ. Mr. Ranjit Kumar, SG., Ms. Sunita Rani Singh, Adv., Mr. S. A. Haseeb, Adv. and Mrs. Anil Katiyar, Adv. for the Petitioners. Mr. A. Subba Rao, Adv. for the Respondent. .....

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for exemption under Section 10AA of the Income Tax Act, 1961 (hereinafter referred to as 'Act'). It was the submission of the appellant that for this purpose, the Income Tax Appellate Tribunal could not have relied upon the definition of ' .....

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