https://www.taxtmi.com/highlights?id=55186 Deduction u/s 10AA - once separate books of account have been maintained for each of the undertakings, there is no basis for the AO to allege that any of the expenses of non-SEZ units pertained to revenue of eligible units. Once such expenses has also not been claimed, the same is of no consequences. - AT en-us Fri, 16 Oct 2020 13:30:53 +0530 Fri, 16 Oct 2020 13:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55186 Deduction u/s 10AA - once separate books of account have been maintained for each of the undertakings, there is no basis for the AO to allege that any of the expenses of non-SEZ units pertained to revenue of eligible units. Once such expenses has also not been claimed, the same is of no consequences. - AT Highlights Income Tax Fri, 16 Oct 2020 13:30:53 +0530 https://www.taxtmi.com/highlights?id=55186