TMI BlogDisallowance of deduction claimed u/s 10AA - importing diamonds for re-export - whether activity of the...Disallowance of deduction claimed u/s 10AA - importing diamonds for re-export - whether activity of the assessee comes within the expression ‘services’? - Held Yes - As per the definition of ‘services’ under the SEZ Rules, 2006, trading also comes within its ambit. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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