Exemption u/s 10A - As deduction under section 10A has to be ...
Court Rules Section 10A Deductions Excluded from Total Income; No Set-Off for Unabsorbed Business Losses.
March 15, 2012
Case Laws Income Tax HC
Exemption u/s 10A - As deduction under section 10A has to be excluded from the total income of the assessee the question of unabsorbed business loss being set off against such profit and gains of the undertaking would not arise. - HC
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