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Income Tax - Highlights / Catch Notes

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Benefit of deduction u/s 10A on the ‘deemed export’ made to ...

Income Tax

October 14, 2020

Benefit of deduction u/s 10A on the ‘deemed export’ made to another STP unit - the provisions of the Income Tax Act resorts to the provisions of the SEZ Act while considering as to whether the assessee would be entitled for the benefit under Section 10A or 10B of the Act. - HC

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