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2017 (5) TMI 640 - SCH - Income TaxExemption / deduction u/s 10A - Held that:- In view of the judgment passed in CIT v. Yokogawa India Limited [2016 (12) TMI 881 - SUPREME COURT] and other connected matters, this appeal is dismissed. Though Section 10A, as amended, is a provision for deduction, the stage of deduction would be while computing the gross total income of the eligible undertaking under Chapter IV of the Act and not at the stage of computation of the total income under Chapter VI.
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