Section 10AA of the Income Tax Act, 1961 — Exemption — Assessee was entitled to Exemption under section 10AA for the A.Y. 2013-14 under consideration as Tribunal having referred to the facts in the form of data and figures to hold that the new unit in the SEZ was a new unit and not set up by splitting up or reconstruction of existing business. further, assessee had claimed and was allowed deduction under section 10AA in the AY 2011-12 and 2012-13 — Principal Commissioner of income tax vs. Macquarie Global Services P. Ltd. [2019] 311 CTR (Delhi) 929