https://www.taxtmi.com/caselaws?id=337975 The ITAT Kolkata allowed the assessee's appeal, granting exemptions for trading, warehousing, and consultancy income under section 10AA of the Income Tax Act. The judgment emphasized the inclusion of trading activities under services in SEZ Rules 2006 and the overriding effect of the SEZ Act 2005 on the Income Tax Act. en-us Wed, 18 Jan 2017 00:00:00 +0530 Sat, 21 Jan 2017 07:33:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337975 The ITAT Kolkata allowed the assessee's appeal, granting exemptions for trading, warehousing, and consultancy income under section 10AA of the Income Tax Act. The judgment emphasized the inclusion of trading activities under services in SEZ Rules 2006 and the overriding effect of the SEZ Act 2005 on the Income Tax Act. Case-Laws Income Tax Wed, 18 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337975