Deduction u/s 10AA - once separate books of account have been ...
Case Laws Income Tax
October 16, 2020
Deduction u/s 10AA - once separate books of account have been maintained for each of the undertakings, there is no basis for the AO to allege that any of the expenses of non-SEZ units pertained to revenue of eligible units. Once such expenses has also not been claimed, the same is of no consequences. - AT
View Source