https://www.taxtmi.com/caselaws?id=273979 Section 10AA deduction was upheld where the assessee's activity was treated as falling within the eligible sphere for SEZ purposes, and the Court relied on its earlier decision in the assessee's own case. The objections relating to satisfaction of statutory conditions and the meaning of "services" under the Special Economic Zones framework did not succeed. The same questions of law were answered in favour of the assessee and against the department, and the deduction claim was sustained. en-us Tue, 12 Sep 2017 00:00:00 +0530 Sun, 22 Jul 2018 16:07:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273979 Section 10AA deduction was upheld where the assessee's activity was treated as falling within the eligible sphere for SEZ purposes, and the Court relied on its earlier decision in the assessee's own case. The objections relating to satisfaction of statutory conditions and the meaning of "services" under the Special Economic Zones framework did not succeed. The same questions of law were answered in favour of the assessee and against the department, and the deduction claim was sustained. Case-Laws Income Tax Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273979