INCOME TAX : Activities of assessee being that of a developer, same would include operation and maintenance of SEZ and, therefore, entitled for deduction under section 80-IAB; it could not be said that deduction under section 80-IAB is allowed only to transferee developerINCOME TAX : Activities of assessee being that of a developer, same would include operation and maintenance of SEZ and, therefore, entitled for deduction under section 80-IAB; it could not be said that deduction under section 80-IAB is allowed only to transferee developerwww.taxmann.com Latest Case LawsRead More