The deduction u/s 10A, has to be given effect to at the stage of ...
Section 10A Deduction Applies Before Section 72 Loss Set-off for Business Profit Calculation.
January 29, 2014
Case Laws Income Tax HC
The deduction u/s 10A, has to be given effect to at the stage of computing the profits and gains of business - This is anterior to the application of the provisions of section 72 which deals with the carry forward and set off of business losses - HC
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