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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>SEZ developer deduction: full tax benefit for a consecutive assessment period where statutory filing and claim conditions are satisfied.</h1> Deduction is available to a taxpayer who is a developer of a Special Economic Zone if the books are audited, the return is filed on or before the due date under section 139(1), and the deduction is claimed in that return. If conditions are met, the eligible business may claim a full deduction for ten consecutive assessment years within a fifteen-year window from SEZ notification, with a proviso excluding developers whose SEZ development begins on or after 1 April 2017. Inter-unit transfers must be valued at market value for computing profits, or the Assessing Officer may adopt a reasonable basis if computation is exceptionally difficult.

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