Deduction u/s 10AA - having regard to the fact that the ...

High Court: Interpretation of "Services" in 2005 Act Crucial for Section 10AA SEZ Tax Deduction Eligibility.

April 17, 2023

Case Laws     Income Tax     HC

Deduction u/s 10AA - having regard to the fact that the deduction made available to an assessee under Section 10AA of the 1961 Act, which has a unit located in the SEZ, is rooted in the 2005 Act, one would, in our opinion, necessarily have to advert to the definition of expression “services” contained in the said Act. - HC

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