TMI Blog100% EOU - disallowance u/s 40(a)(i) of the Act is a statutory disallowance and the hence enhanced...100% EOU - disallowance u/s 40(a)(i) of the Act is a statutory disallowance and the hence enhanced profits due to disallowance shall be considered for deduction u/s 10B of the Act. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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