TMI BlogEligibility of deduction u/s.10A - The provisions of Sub Section (4) of Section 92CA of the Act...Eligibility of deduction u/s.10A - The provisions of Sub Section (4) of Section 92CA of the Act specifically provides that addition made u/s.92CA(3) of the Act is not eligible profits for deduction neither u/s.10A nor u/s.10B of the Act. The ld. CIT(A) in the flagrant ignorance of the plain provisions of the Act allowed the claim for deduction u/s.10B of the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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