Exemption / deduction u/s 10A - If the assessee’s contention is accepted, it would make section 10A a...

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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