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    <title>Income Addition Rejected: Officer Fails to Justify Non-SEZ Business Classification Without Evidence of External Activities.</title>
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    <description>Abnormal profit in SEZ unit - AO without any justification tried to make the addition considering the addition as income from non special economic zone business without bringing any evidence against the assessee as to how the assessee was doing business activities outside the SEZ area. - Additions deleted.</description>
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      <description>Abnormal profit in SEZ unit - AO without any justification tried to make the addition considering the addition as income from non special economic zone business without bringing any evidence against the assessee as to how the assessee was doing business activities outside the SEZ area. - Additions deleted.</description>
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