Enhanced Profits from Section 40(a)(i) Disallowance Eligible for Deduction u/s 10B for 100% EOU.

100% EOU - disallowance u/s 40(a)(i) of the Act is a statutory disallowance and the hence enhanced profits due to disallowance shall be considered for deduction u/s 10B of the Act. - AT .....

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