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Taxpayer's Trading Activity Qualifies as a Service for Deduction u/s 10AA, SEZ Act Definition Prevails.
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....Exemption u/s 10AA - Trading done by the assessee is a service and, therefore, deduction under Section 10AA is allowable - the definition of service given in the SEZ Act, 2005, which overrides the word 'service' accruing in Section 10AA by virtue of Section 51 of the SEZ Act. - AT....