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Consequent to amended provisions section 10B makes it clear that it is a deduction and not exemption, and the computation of income has to be in accordance with the provisions of the Act, therefore, not only profits but also losses from the business have to be taken into consideration while computing deduction u/s 10B - Tri

Income Tax - Consequent to amended provisions section 10B makes it clear that it is a deduction and not exemption, and t .....

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