Assessee's decision not to claim Section 10A deduction this year isn't a permanent opt-out of benefits.

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Full Text of the Document

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....Deduction u/s 10A - The assessee has exercised this option not to claim this exemption for this year in accordance with provision of Section 10A(7)of the Act - it cannot be said that the assessee had opted not to take the benefit of Section 10A of the Act .... - AT....