Self-Imposed Expenditure Disallowance Not Considered Income for Section 10A Deductions Under Income Tax Act.

Computation of deduction u/s 10A - it would not be possible to say that the suo-motu disallowance of any expenditure (which has already resulted in out go of money) would give rise to receipt of any money, which can be called as income generated out of software development activity - AT .....

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