https://www.taxtmi.com/caselaws?id=269718 The case involved issues concerning the jurisdiction of the Commissioner of Income Tax (CIT) under section 263 of the Income Tax Act, allowance of deduction under section 10AA for manufacturing activities at the SEZ unit, interpretation of the term "service" for deduction under section 10AA, application of SEZ Act provisions overriding Income Tax Act provisions, and justification of the CIT(A) in allowing the appeal of the assessee. The ITAT upheld the CIT(A)'s decision, supporting the appellant's claim for deduction under section 10AA based on trading activities at the SEZ unit, emphasizing the SEZ Act provisions prevailing over the Income Tax Act. en-us Fri, 30 Oct 2015 00:00:00 +0530 Fri, 18 Dec 2015 20:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269718 The case involved issues concerning the jurisdiction of the Commissioner of Income Tax (CIT) under section 263 of the Income Tax Act, allowance of deduction under section 10AA for manufacturing activities at the SEZ unit, interpretation of the term "service" for deduction under section 10AA, application of SEZ Act provisions overriding Income Tax Act provisions, and justification of the CIT(A) in allowing the appeal of the assessee. The ITAT upheld the CIT(A)'s decision, supporting the appellant's claim for deduction under section 10AA based on trading activities at the SEZ unit, emphasizing the SEZ Act provisions prevailing over the Income Tax Act. Case-Laws Income Tax Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269718