https://www.taxtmi.com/caselaws?id=284719 The Tribunal upheld the AO's decision to disallow the deduction under section 10AA of the Income Tax Act for sales to other SEZ units, as these do not qualify as exports under section 10AA. The Tribunal instructed the AO to verify the quantum of direct export sales and allow the exemption accordingly. The appeal was allowed for statistical purposes, with the order pronounced on 13.07.2016. en-us Wed, 13 Jul 2016 00:00:00 +0530 Thu, 14 Nov 2024 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284719 The Tribunal upheld the AO's decision to disallow the deduction under section 10AA of the Income Tax Act for sales to other SEZ units, as these do not qualify as exports under section 10AA. The Tribunal instructed the AO to verify the quantum of direct export sales and allow the exemption accordingly. The appeal was allowed for statistical purposes, with the order pronounced on 13.07.2016. Case-Laws Income Tax Wed, 13 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284719