TMI BlogCourt Rules in Favor of Revenue: Section 10A Exemption Amendment Not Retrospective, Applies to Five Consecutive Years Calculation.Exemption under section10A - computation of five consecutive years - amendment to section 10A(3) - the amendment is not retrospective in nature - Decided in favor of revenue. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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