SEZ unit tax holiday for exports u/s 10AA: limited to remaining 10-year block; export-only deduction recalculation ordered

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....For an SEZ unit existing under the pre-SEZ Act regime, sections 10A(7B) and 10AA were interpreted to shift all SEZ units to section 10AA; however, the unit could claim section 10AA only for the unexpired portion of the original ten-year block, not an additional five years, and deduction for the relevant year was to be allowed subject to statutory conditions. Deduction computation under section 10AA was held confined to "export" as defined therein, excluding supplies to DTA/other SEZ/EOU; the matter was remanded to recompute accordingly. Section 35(2AB) claim was remanded for AO verification of Form 3CL received shortly after assessment. Disallowances under sections 14A and 36(1)(iii) were deleted for absence of exempt income and lack of nex.........