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Priya Soparkar 2 43 itxa 1665-16-o

(c) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the assessee's 10B profit is not liable for tax u/s.115JB of the Act in view of clause (6) thereof, without appreciating that clause (6) has been inserted by the Special Economic Zones Act, 2005 w.e.f. 10.02.2006 concurrently with the insertion of Section 10AA, also by the Special Economic Zones Act, 2005 w.e.f. 10.02.2006 and hence, clause (6) of section 115JB is applicable only to 10AA units and not to 10B units since due to the amendment in clauses (f) and (ii) of Explanation 1 of Section 115JB by Finance Act, 2007, profit/loss of 10A and 10B units has been expressly brought within the purview of MAT?"