2016 (9) TMI 509

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Full Text of the Document

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.... Adv. and Mrs. Anil Katiyar, Adv. for the Petitioners. Mr. A. Subba Rao, Adv. for the Respondent. ORDER Leave granted. The question of law that was raised by the appellant-Revenue herein before the High Court was as to whether trading activity carried on by the SEZ unit of the respondent-assessee is to be considered as 'service' eligible for exemption under Section 10AA of the Incom....