Claim Disallowance Examined: SEZ Unit Entitled to Section 10AA Deduction for Trading Activities Involving Import and Re-Export.

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....Disallowance of claim u/s 10AA - SEZ unit - Scope of the term "Service" - trading activity - he assessee is eligible for deduction u/s 10AA on the profits derived by SEZ Unit in respect of trading activity of importing the goods for reexport.....