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1. Disallowance of claim u/s 10AA - SEZ unit - Scope of the term "Service" - trading activity - he assessee is eligible for deduction u/s 10AA on the profits derived by SEZ...

2. Exemption u/s 10AA - Trading done by the assessee is a service and, therefore, deduction under Section 10AA is allowable - the definition of service given in the SEZ...

3. Exemption u/s 10AA - SEZ unit - Conversion of partnership firm into Company - trading activity - exemption to continue - AT

4. Deduction u/s. 10AA - Trading activity - In the nature of "services" or not? - Activities of import of goods for re-export - The above clarification given by the...

5. Disallowance of deduction claimed u/s 10AA after claiming deduction / exemption u/s 10A - SEZ unit - As on the commencement of assessment year 2006-07, which is the...

6. Deduction u/s 10AA - trading activity - the term service for the purpose of Section 10AA, deriving its meaning from Rule 76 of the SEZ Rules 2006 includes trading...

7. SEZ units - method of computation of an amount of deduction u/s 10AA - Budget 2017-18 w.e.f. AY 2018-19

8. Disallowance of deduction claimed u/s 10AA - importing diamonds for re-export - whether activity of the assessee comes within the expression ‘services’? - Held Yes - As...

9. Entitlement 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...

10. SEZ unit - Deduction u/s 10AA - conversion of EPZ unit to SEZ unit - eligibility for additional 5 years after availing benefit of exemption u/s 10A for 10 years -...