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

Case Laws Income Tax

November 12, 2019

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 ...

Case Laws Income Tax

November 12, 2019

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