https://www.taxtmi.com/highlights?id=54322 Deduction u/s 10AA - SEZ Unit - violation under SEZ Act, 2005 - Non submission of accounting invoices to STPI/SEZ authorities, Non approval of units by SEZ authority - in absence of any adverse action by SEZ Authorities, no presumption could be drawn that assessee violated any requirements under the scheme - Nothing has been placed on record by Revenue to show that approvals relied upon by Ld.Counsel referred to herein above has been rejected by SEZ authority. - AT en-us Tue, 11 Aug 2020 08:24:30 +0530 Tue, 11 Aug 2020 08:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54322 Deduction u/s 10AA - SEZ Unit - violation under SEZ Act, 2005 - Non submission of accounting invoices to STPI/SEZ authorities, Non approval of units by SEZ authority - in absence of any adverse action by SEZ Authorities, no presumption could be drawn that assessee violated any requirements under the scheme - Nothing has been placed on record by Revenue to show that approvals relied upon by Ld.Counsel referred to herein above has been rejected by SEZ authority. - AT Highlights Income Tax Tue, 11 Aug 2020 08:24:30 +0530 https://www.taxtmi.com/highlights?id=54322