TMI BlogEligible for deduction u/s. 10A - These amounts are incomes u/s. 41(1), if they are allowed as deduction...Eligible for deduction u/s. 10A - These amounts are incomes u/s. 41(1), if they are allowed as deduction in earlier year. Since the amounts are directly connected to the business, the excess provision reversed is certainly having a nexus with the business. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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