Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Act lets SEZ entrepreneur claim former export-linked profit deductions for applicable years, using same calculation and time limits</h1> Where a taxpayer who is an entrepreneur in a special economic zone begins manufacturing or providing services and would, but for repeal, be entitled to export-linked profit deductions under the former special deduction regime, the present Act allows a deduction from business profits computed according to the rules of the former regime and only for the tax years for which that former regime would have permitted the deduction. The deduction is subject to the same calculation method and temporal limits that applied under the repealed provision.
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