case of contradiction
between the SEZ Act and other Act. Hence, by virtue of Section
51 of the SEZ Act, the provision of SEZ Act ... provision of SEZ Act will
override the provision of any other Act, meaning thereby the
provision provided under the SEZ Act has to override
effect in case
of contradiction between the SEZ Act and other Act. Thus the
provisions of SEZ Act will be applicable and since there ... case of contradiction
between the SEZ Act and other Act. Hence, by virtue of Section 51 of
the SEZ Act, the provision of SEZ Act
mentioned in SEZ Act ) has been broadly incorporated into
the Income Tax Act . Section 51 of SEZ Act having an over riding
effect over ... other statutes. When the terms like
SEZ, authorized operations, developers etc have been specifically
defined under the SEZ Act , it is not open
mentioned in SEZ Act ) has been broadly incorporated into
the Income Tax Act . Section 51 of SEZ Act having an over riding
effect over ... other statutes. When the terms like
SEZ, authorized operations, developers etc have been specifically
defined under the SEZ Act , it is not open
provisions of Income-tax Act . Even if there is anything in the Income-
tax Act which is inconsistent with the SEZ Act , the provisions ... SEZ Act
shall prevail as it is trite law that the provisions of special Act shall
prevail over the normal provisions of the Act. This
importing the scope of the term 'manufacture' from the SEZ Act, 2005 , being an
enactment subsequent to section ... 2006. Even prior to the enactment of the said SEZ Act ,
Special Economic Zones (including units therein) were all along treated like
definition of the term 'service' as
specified in SEZ Act cannot be imported in the income tax proceedings is
wrong. The assessee further ... Income Tax Act the trading activity is
not entitled for the exemption under section 10AA of the Act. However the
SEZ Rules 2006 elaborate
deduction."
"We have also reproduced section 51 of the SEZ Act. As per this
section it is mentioned that notwithstanding anything inconsistent
therewith ... Special Court Act. In section
13 of the Section Court Act, it was state that provision of the Act shall
have effect notwithstanding anything inconsistent
rebate on goods supplied to SEZ is concerned. The contra argument is that Section 51 of the SEZ Act would have overriding effect ... provisions of the SEZ Act and Central Excise Act so as to invoke the provisions of Section 51 of the SEZ Act. Our view
Even
prior to the enactment of the said SEZ Act , Special Economic Zones
(including units therein) were all along treated like ... being governed by the Exim Policy prior to the
enactment of SEZ Act ; 2005. Clause (iii) of Explanation 1 to section 10AA
lays down that
