https://www.taxtmi.com/caselaws?id=394019 The Tribunal dismissed the Revenue's appeals and upheld the CIT(A)'s order, affirming that the assessee is eligible for the deduction under Section 10AA. The Tribunal emphasized that the deduction is unit-specific and not dependent on the ownership or the requirement of fresh SEZ approval. The Tribunal also confirmed that the realization of export proceeds in convertible foreign currency was duly verified and accepted by the AO. en-us Mon, 02 Mar 2020 00:00:00 +0530 Sat, 28 Mar 2020 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394019 The Tribunal dismissed the Revenue's appeals and upheld the CIT(A)'s order, affirming that the assessee is eligible for the deduction under Section 10AA. The Tribunal emphasized that the deduction is unit-specific and not dependent on the ownership or the requirement of fresh SEZ approval. The Tribunal also confirmed that the realization of export proceeds in convertible foreign currency was duly verified and accepted by the AO. Case-Laws Income Tax Mon, 02 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394019