https://www.taxtmi.com/highlights?id=69265 Deduction u/s 10AA - having regard to the fact that the deduction made available to an assessee under Section 10AA of the 1961 Act, which has a unit located in the SEZ, is rooted in the 2005 Act, one would, in our opinion, necessarily have to advert to the definition of expression “services” contained in the said Act. - HC en-us Mon, 17 Apr 2023 08:07:01 +0530 Mon, 17 Apr 2023 08:07:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69265 Deduction u/s 10AA - having regard to the fact that the deduction made available to an assessee under Section 10AA of the 1961 Act, which has a unit located in the SEZ, is rooted in the 2005 Act, one would, in our opinion, necessarily have to advert to the definition of expression “services” contained in the said Act. - HC Highlights Income Tax Mon, 17 Apr 2023 08:07:01 +0530 https://www.taxtmi.com/highlights?id=69265