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Chapter
Chapter III
Section No.
Special provisions in respect of newly established Units in Special Economic Zones
Library Link
http://taxsutra.com
10A/10AA losses - A controversy 'unresolved' despite CBDT clarification
ITAT: Allows IBM's Sec 10A/10AA claim, separate books not necessary,…
ITAT:Old machinery condition not applicable to SEZ engaged in trading; Allows Sec…
ITAT:Allows SEZ unit's loss set-off, Relies on recent CBDT circular
Dept View on Loss Set off - Too Little Too Late?
ITAT:Sec. 10AA a 'deduction' provision; 14A disallowance not applicable to…
ITAT:Re-export trading from SEZ unit eligible for tax holiday despite no manufacturing…
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