DCIT vs Dutyfree Distribution Services Pvt .Ltd

Whether deduction under Section 10AA of the Income Tax Act 1961 is allowable to an assessee engaged in import and export activities as 'services' under the Special Economic Zones Act 2005 --- Held Yes; Whether the definition of 'services' from the SEZ Act can be imported into Section 10AA of the Income Tax Act --- Held Yes; Whether the delay in pronouncement of the order due to COVID-19 lockdown is permissible under Rule 34(5) of the Income Tax (Appellate Tribunal) Rules 1963 --- Held Yes.