Income Tax Officer Versus M/s Midas DFS Pvt. Ltd. - Income Tax - ITAT KOLKATA - Tri - Exemption u/s 10AA - SEZ unit - Conversion of partnership firm into Company - trading activity - The definition of services under the SEZ Act includes trading activity Held that - Trading activity has been permitted by the Competent authority under the SEZ Act. As such, there can be no question of denial of exemption u/s. 10AA of the Act Reliance has been held in the case of DCIT v. Goenka Diamond Jewell................................... Income Tax - Case Laws
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