https://www.taxtmi.com/caselaws?id=372620 The court held in favor of the assessee, ruling that they were eligible for exemption under Section 10AA of the Income Tax Act for conducting trading activities in a unit within a Special Economic Zone (SEZ). The court emphasized that the word "Trading" should be considered for deductions under Section 10AA, as supported by previous decisions and legislative intent. It was determined that the assessee fulfilled the prescribed conditions under Section 10AA, leading to the dismissal of the appeal as no substantial question of law arose in the case. en-us Thu, 21 Jun 2018 00:00:00 +0530 Wed, 26 Dec 2018 11:00:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372620 The court held in favor of the assessee, ruling that they were eligible for exemption under Section 10AA of the Income Tax Act for conducting trading activities in a unit within a Special Economic Zone (SEZ). The court emphasized that the word "Trading" should be considered for deductions under Section 10AA, as supported by previous decisions and legislative intent. It was determined that the assessee fulfilled the prescribed conditions under Section 10AA, leading to the dismissal of the appeal as no substantial question of law arose in the case. Case-Laws Income Tax Thu, 21 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372620