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2019 (2) TMI 2071 - SCH - Income TaxDeduction u/s 10A - determination of gross total income or computing the net total income i.e. chapter IV or VI - introduction of the word ‘deduction’ - amendment made by Finance Act, 2003 with retrospective effect from 1.4.2001 - HELD THAT:- The Special Leave Petition is disposed of in terms of the judgment in Commissioner of Income Tax & Anr. vs. Yokogawa India Ltd., [2016 (12) TMI 881 - SUPREME COURT] Pending applications, if any, shall also stand disposed of.
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