Debate on Section 10A: Is It a Deduction or Exemption in Income Tax for Assessment Years 2002-03 and 2003-04?

Exemption / deduction u/s 10A - If the assessee’s contention is accepted, it would make section 10A a deduction provision for the A.Y. 2002-03 and an exemption provision for the A.Y. 2003-04, which is manifestly impermissible - AT .....

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