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Income Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Exemption / deduction u/s 10A or 10B - when to be allowed - ...

Income Tax

December 17, 2016

Exemption / deduction u/s 10A or 10B - when to be allowed - Though Section 10A, as amended, is a provision for deduction, the stage of deduction would be while computing the gross total income of the eligible undertaking under Chapter IV of the Act and not at the stage of computation of the total income under Chapter VI. - SC

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