with the earlier Sec.10A, as
that section was excluded for application from AY 2006-07 for the reason that
Sec.10AA was made ... with the earlier Sec.10A, as that section was excluded for application from
AY 2006-07 for the reason that Sec.10AA was made
units in the SEZ u/s. 10A of
the Act and units in the free trade zone provided u/s. 10AA ... manufacture' as per Section 2(r) of the SEZ Act, 2005 is incorporated in
Section 10AA of the Income-tax act with effect from
units in the SEZ u/s. 10A of the Act and units in the
free trade zone provided u/s. 10AA ... manufacture' as per
Section 2(r) of the SEZ Act, 2005 is incorporated in Section 10AA of the Income-
tax act with effect from
Unit in
Falta- SEZ . It had claimed dedu ction un der section 10AA. The Ass es sin g
Officer notic ed that ... which he clai med
eligib ility for exemption under section 10AA which was includ ed in th e
co nsolidate prof it. H e pointed
obstante clause in
the charging section 115WA of the Act to give an independent and overriding
operation. The charging section 115WA of the Act only ... income tax due to allowance of various exemptions / deductions u/s 10 A / 10B /
10AA / 80IA etc of the Act thereby resulting
