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Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Exemption / deduction u/s 10A - If the assessee’s contention is ...

Income Tax

September 3, 2015

Exemption / deduction u/s 10A - If the assessee’s contention is accepted, it would make section 10A a deduction provision for the A.Y. 2002-03 and an exemption provision for the A.Y. 2003-04, which is manifestly impermissible - AT

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