https://www.taxtmi.com/caselaws?id=410682 The court concluded that the petitioner was not entitled to the benefit under Section 10A of the Income Tax Act as they did not meet the requirement of being located in a Special Economic Zone (SEZ). The court dismissed the writ petition, allowing the petitioner to present any contrary materials during the reassessment proceedings before the Assessing Authority. All other factual disputes were to be pursued before the Assessing Authority. The writ petition was dismissed with no order as to costs, and the connected miscellaneous petition was also dismissed. en-us Mon, 02 Aug 2021 00:00:00 +0530 Fri, 06 Aug 2021 09:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410682 The court concluded that the petitioner was not entitled to the benefit under Section 10A of the Income Tax Act as they did not meet the requirement of being located in a Special Economic Zone (SEZ). The court dismissed the writ petition, allowing the petitioner to present any contrary materials during the reassessment proceedings before the Assessing Authority. All other factual disputes were to be pursued before the Assessing Authority. The writ petition was dismissed with no order as to costs, and the connected miscellaneous petition was also dismissed. Case-Laws Income Tax Mon, 02 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410682