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Dispute on Section 10AA SEZ Unit Deductions: No Evidence of Violations or Rejected Approvals by SEZ Authorities.

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....Deduction u/s 10AA - SEZ Unit - violation under SEZ Act, 2005 - Non submission of accounting invoices to STPI/SEZ authorities, Non approval of units by SEZ authority - in absence of any adverse action by SEZ Authorities, no presumption could be drawn that assessee violated any requirements under the scheme - Nothing has been placed on record by Revenue to show that approvals relied upon by Ld.Counsel referred to herein above has been rejected by SEZ authority. - AT....

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Dispute on Section 10AA SEZ Unit Deductions: No Evidence of Violations or Rejected Approvals by SEZ Authorities.