HC: Sec. 10AA exemption available to ‘new’ SEZ unit notwithstanding assessee earlier availed Sec. 10A benefit


Conclusion

Delhi HC upholds ITAT order allowing exemption u/s 10AA  to assessee’s SEZ unit for subject AY 2013-14, notes that upto AY 2011-12, assessee was claiming exemption u/s. 10A ...

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