Disallowance of deduction claimed u/s 10AA - importing diamonds ...

Deduction for Diamond Re-Export Upheld: Trading Activities Count as 'Services' Under SEZ Rules 2006, Section 10AA.

November 12, 2019

Case Laws Income Tax AT

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.

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Disallowance of deduction claimed u/s 10AA - importing diamonds ...

Deduction for Diamond Re-Export Upheld: Trading Activities Count as 'Services' Under SEZ Rules 2006, Section 10AA.

November 12, 2019

Case Laws Income Tax AT

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