Exemption u/s 10AA - Trading done by the assessee is a service and, therefore, deduction under Section...

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 Act, 2005, which overrides the word 'service' accruing in Section 10AA by virtue of Section 51 of the SEZ Act. - AT .....

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