Denial of exemption claimed u/s 10AA - sale made by one SEZ unit ...

SEZ Act Overrides Income Tax Act: Section 10AA Exemption Granted for Sales Between SEZ Units.

January 21, 2019

Case Laws Income Tax AT

Denial of exemption claimed u/s 10AA - sale made by one SEZ unit to another SEZ unit - there is a provison in another enactment (SEZ Act) which contains non obstante clause then that would override the provision of the Income Tax Act - Benefit of exemption allowed.

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Denial of exemption claimed u/s 10AA - sale made by one SEZ unit ...

SEZ Act Overrides Income Tax Act: Section 10AA Exemption Granted for Sales Between SEZ Units.

January 21, 2019

Case Laws Income Tax AT

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