Deduction u/s 10AA available on trading activities from SEZ

ACIT Vs Bytescale Technologies Private Limited (ITAT Mumbai) ITAT Mumbai held that activities of import of goods for re-export (i.e. trading activities) falls within the meaning of service defined u/s 2(z) of SEZ Act and accordingly the profits and gains derived from such services rendered from SEZ would be eligible for deduction u/s. 10AA of the Income Tax Act. Facts- The assessee company is engaged in import and re-export of goods. The assessee is carrying out its trading activities from SEZ for Free Trade and Warehousing Zone (FTWZ). The assessee claimed deduction u/s. 10AA of the Income Ta...