As the relief under section 10A is in the nature of exemption ...

Case Laws Income Tax

November 4, 2013

As the relief under section 10A is in the nature of exemption although termed as deduction and the said relief is in respect of commercial profits, such income is neither subject to charge of income tax nor includible in the total income - The relief under section 10A will have to be given before Chapter IV - AT

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As the relief under section 10A is in the nature of exemption ...

Case Laws Income Tax

November 4, 2013

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