2018 (8) TMI 117 - SCH - Income Tax

Eligibility for deduction u/s 10AA - surplus amount in the freight export account and in the insurance export as derived from export activities - whether ITAT has failed to appreciate the fact as brought on record by the Assessing Officer regarding disallowance of deduction u/s 10AA of deemed profit of ₹ 5021944/- not eligible for deduction u/s 10AA? - Held that - Special Leave Petition is dismissed leaving the question of law open.