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Sections 10AA and 80IAB classified as 'deduction provisions'; SEZ-related expenses excluded from section 14A disallowances.

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Full Text of the Document

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....Since sections 10AA and 80IAB are 'deduction provisions' and not 'exemption provisions', the investment or expenses incurred to earn income from SEZ do not merit reckoning in computing disallowance u/s 14A - AT....

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