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2017 (5) TMI 1264 - AT - Income TaxDisallowance u/s.10A - Held that:- Respectfully following the judgment of Hon. Jurisdictional High Court in the case of Saurashtra Cement & Chemicals Indus. Ltd. (1979 (2) TMI 21 - GUJARAT High Court ) and the assessee favoring decision of the Co-ordinate Bench in previous Asst. Years and also in the light of the facts that assessee has fulfilled all the eligibility criteria for claiming exemption u/s 10A of the Act - Decided in favour of assessee.
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