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of <h1>SC dismisses SLPs, raising question on Section 10 AA scope.</h1> <h3>Principal Commissioner of Income Tax I Versus M/s Goenka Jewellers 401 Panchratna Msb Ka Rasta Jaipur</h3> The SC dismissed the Special Leave Petitions, leaving open the question on Section 10 AA of the Income-Tax Act not covering trading, only manufacture as a ... Deduction u/s 10AA - activity which has been carried out by the assessee was not manufacturing activities and rather it was trading - Not only profits and gains of manufactured goods but also trading of goods are allowed for getting the exemption u/s 10AA - Held that:- No merit in these petitions. The Special Leave Petitions are, accordingly, dismissed. However, the question of law as to Section 10 AA of the Income-Tax Act not referring to trading but only manufacture as a service is left open. The Supreme Court of India dismissed the Special Leave Petitions, but left open the question regarding Section 10 AA of the Income-Tax Act not referring to trading but only manufacture as a service.
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