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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>Section 10A of Income Tax Act: 'Free Trade Zone' includes Kandla, Santacruz, and others designated by Central Government.</h1> For the purposes of section 10A of the Income Tax Act 1961, 'Free trade zone' refers to the Kandla Free Trade Zone and the Santacruz Electronics Export Processing Zone. It also includes any other free trade zone that the Central Government may designate through a notification in the Official Gazette.

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