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Assessee not having exhausted deduction u/s 10A for 10 years can claim deduction for additional period u/s 10AA

February 14, 2020[2020] 113 590 (Chennai - Trib.)

INCOME TAX : Assessee not having exhausted deduction under section 10A for ten consecutive assessment years on date of introduction of section 10AA as was available to him under section 10A on commencement of SEZ Act, 2005 will be entitled for additional period of deduction for five years as is allowed to SEZ units by provisions of section 10AA(1)(ii), subject to fulfilment of other conditions for grant of deduction under section 10AA
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