2017 (9) TMI 1694

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..... e of Industry as referred above the view taken by the authorities is required to be confirmed. The appeal preferred by the department against the same assessee. See COMMISSIONER OF INCOME TAX-I, JAIPUR (RAJ) VERSUS M/S GOENKA DIAMOND & JEWELLERS LTD [2017 (8) TMI 1405 - RAJASTHAN HIGH COURT]. - Decided in favour of the assessee. - D.B. Income Tax Appeal No. 54/2017 - - - Dated:- 12-9-2017 - Mr. .....

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..... fill the conditions provided u/s 10AA of the Act and expanding the scope of the definition of word Services from Section 2(z) and Second Schedule of SEZ Act, 2005 and Rules, 76 of SEZ Rules, 2006 ignoring that deliberately the same was not defined by the legislators under the Income Tax Act and a literal meaning of the word Service was rightly taken by the Assessing Officer.? 3. The appea .....

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