Allowing the appeal the Tribunal held that in the assessee’s own case for assessment years 2009-10 and 2014-15 having held in the assessee’s favour, the Assessing Officer was to recompute the deduction under section 10AA taking into consideration the additions made by him.( AY.2013-14)
Amrapali Exports v. Dy. CIT (2021) 85 ITR 48 (SN)(Jaipur ) (Trib)
S. 10AA : Special economic zones – Additions- Bogus purchases — Enhanced profits- Eligible for deduction