https://www.taxtmi.com/highlights?id=52598 Deduction u/s.10AA - SEZ unit - Business of proprietary concern was taken over by the partnership firm - fresh approval from SEZ in respect of the partnership firm - deduction is undertaking (unit) specific and the same could not be denied on the ground that undertaking has a new owner - Benefit of exemption allowed. en-us Sat, 28 Mar 2020 11:05:34 +0530 Sat, 28 Mar 2020 11:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52598 Deduction u/s.10AA - SEZ unit - Business of proprietary concern was taken over by the partnership firm - fresh approval from SEZ in respect of the partnership firm - deduction is undertaking (unit) specific and the same could not be denied on the ground that undertaking has a new owner - Benefit of exemption allowed. Highlights Income Tax Sat, 28 Mar 2020 11:05:34 +0530 https://www.taxtmi.com/highlights?id=52598