https://www.taxtmi.com/caselaws?id=373433 The court upheld the Tribunal's decision, affirming that the new SEZ unit was eligible for exemption under Section 10AA as it was not formed by splitting up or reconstruction of the existing business. The appeal was dismissed with no substantial question of law arising for consideration. en-us Tue, 04 Dec 2018 00:00:00 +0530 Sat, 12 Jan 2019 07:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373433 The court upheld the Tribunal's decision, affirming that the new SEZ unit was eligible for exemption under Section 10AA as it was not formed by splitting up or reconstruction of the existing business. The appeal was dismissed with no substantial question of law arising for consideration. Case-Laws Income Tax Tue, 04 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373433