Section 10AA Tax Deductions Apply to Trading Activities Involving Import for Re-export, Per Rule 76 of SEZ Rules 2006.

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....Deduction u/s 10AA - trading activity - the term service for the purpose of Section 10AA, deriving its meaning from Rule 76 of the SEZ Rules 2006 includes trading activities if it relates to the import of the goods for the purposes of re-export.....