https://www.taxtmi.com/highlights?id=47284 Deduction u/s 10AA - AO estimated profit of SEZ unit at 3% as against 6.95% of the turnover - the onus is on AO to prove the presence of any arrangement between the parties which have resulted in extraordinary profits to the eligible unit and he could have, at least, brought variation in price of supply of commodity from different units on record to establish collusion/arrangement - onus remains undischarged - deduction allowable en-us Wed, 19 Jun 2019 06:50:53 +0530 Wed, 19 Jun 2019 06:50:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47284 Deduction u/s 10AA - AO estimated profit of SEZ unit at 3% as against 6.95% of the turnover - the onus is on AO to prove the presence of any arrangement between the parties which have resulted in extraordinary profits to the eligible unit and he could have, at least, brought variation in price of supply of commodity from different units on record to establish collusion/arrangement - onus remains undischarged - deduction allowable Highlights Income Tax Wed, 19 Jun 2019 06:50:53 +0530 https://www.taxtmi.com/highlights?id=47284