https://www.taxtmi.com/caselaws?id=302569 The Tribunal allowed the Department's appeal for AY 2003-04, reversing the CIT(A)'s order and restoring the AO's disallowance of deduction u/s 10A. For AY 2006-07, the Tribunal dismissed the assessee's appeal, upholding the CIT(A)'s disallowance of deduction u/s 10A and dismissing additional grounds for lack of argument, in line with the Kerala HC judgment that deemed export under SEZ Act does not apply to section 10A of the Income-tax Act. en-us Thu, 24 Jan 2013 00:00:00 +0530 Mon, 06 Jun 2022 11:53:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302569 The Tribunal allowed the Department's appeal for AY 2003-04, reversing the CIT(A)'s order and restoring the AO's disallowance of deduction u/s 10A. For AY 2006-07, the Tribunal dismissed the assessee's appeal, upholding the CIT(A)'s disallowance of deduction u/s 10A and dismissing additional grounds for lack of argument, in line with the Kerala HC judgment that deemed export under SEZ Act does not apply to section 10A of the Income-tax Act. Case-Laws Income Tax Thu, 24 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302569