Deduction u/s 10AA - having regard to the fact that the ...
Income Tax
April 17, 2023
Deduction u/s 10AA - having regard to the fact that the deduction made available to an assessee under Section 10AA of the 1961 Act, which has a unit located in the SEZ, is rooted in the 2005 Act, one would, in our opinion, necessarily have to advert to the definition of expression “services” contained in the said Act. - HC
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