https://www.taxtmi.com/highlights?id=50170 Disallowance of deduction claimed u/s 10AA - importing diamonds for re-export - whether activity of the assessee comes within the expression ‘services’? - Held Yes - As per the definition of ‘services’ under the SEZ Rules, 2006, trading also comes within its ambit. en-us Tue, 12 Nov 2019 12:24:33 +0530 Tue, 12 Nov 2019 12:24:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50170 Disallowance of deduction claimed u/s 10AA - importing diamonds for re-export - whether activity of the assessee comes within the expression ‘services’? - Held Yes - As per the definition of ‘services’ under the SEZ Rules, 2006, trading also comes within its ambit. Highlights Income Tax Tue, 12 Nov 2019 12:24:33 +0530 https://www.taxtmi.com/highlights?id=50170