10AA deduction for sale from SEZ to SEZ unit

Sarun kumar.k.s (Chartered Accountant) (53 Points)

01 August 2023  
As per Sez act export includes SEZ to SEZ sales.
But as per income tax act taking goods out of india
Query.
1. SEZ act override income tax act?
2. Please mention case laws that are favorable to the point that SEZ to SEZ sale is eligible for 10AA deduction