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Services from SEZ Qualify as Exports; Section 10AA Deduction Allowed: ITAT Chennai
Case Law Details
- Case Name
- YCH Logistics India Private Ltd. Vs ACIT (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Chennai
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YCH Logistics India Private Ltd. Vs ACIT (ITAT Chennai)
Background of the Case
– YCH Logistics India Private Ltd is a wholly owned subsidiary of YCH Group Pte. Limited, Singapore, engaged in providing warehousing, transportation, supply chain management, and vendor managed inventory services from a unit set up in a Special Economic Zone (SEZ).
– The company filed its Return of Income for the assessment year 2012-13, reporting a total loss of Rs. 6,45,33,354.
– The case was selected for scrutiny, leading to adjustments made by the TPO and Assessing Officer (AO) under section 1...




