https://www.taxtmi.com/caselaws?id=398552 The Tribunal allowed the appeal, granting the exemption claim under Section 10AA for the trading activities conducted by the assessee in the SEZ. The Tribunal held that the assessee's trading activities fell within the definition of services, making it eligible for the deduction. However, the Tribunal dismissed the ground related to the alleged violation of natural justice, finding that the lower authorities had provided sufficient opportunity for the assessee to present its case. en-us Wed, 16 Sep 2020 00:00:00 +0530 Fri, 18 Sep 2020 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398552 The Tribunal allowed the appeal, granting the exemption claim under Section 10AA for the trading activities conducted by the assessee in the SEZ. The Tribunal held that the assessee's trading activities fell within the definition of services, making it eligible for the deduction. However, the Tribunal dismissed the ground related to the alleged violation of natural justice, finding that the lower authorities had provided sufficient opportunity for the assessee to present its case. Case-Laws Income Tax Wed, 16 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398552