10AA deduction for sale from SEZ to SEZ unit

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
Replies (1)
SEZ ACT OVERRIDE INCOME TAX ACT , ITZ TRUE.

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