In the result, the appeal filed by the assessee is partly allowed for statistical purposes
Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu
80G of Rs. 4,05,98,408/- and 80IAB of Rs. 585,09,09,819/-. The case was selected for scrutiny and notice u/s 143(2) was issued and other statutory notices were issued to the assessee and assessee also responded to the notices. The assessee claimed exemption u/s 10AA being profit of SEZ units. The total income also comprises