Deduction under section 10A extended to cover previous year 2010-11 by retrospective amendment effective from 1 April 2009. Amendment permits the deduction for the previous year 2010-2011 relevant to assessment year 2011-2012 by substituting the date in the fourth proviso governing deductions for newly established industrial undertakings in free trade zones; the amendment is made retrospective to 1 April 2009 and thus adjusts eligibility timing under the statutory deduction rule.
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Provisions expressly mentioned in the judgment/order text.
Deduction under section 10A extended to cover previous year 2010-11 by retrospective amendment effective from 1 April 2009.
Amendment permits the deduction for the previous year 2010-2011 relevant to assessment year 2011-2012 by substituting the date in the fourth proviso governing deductions for newly established industrial undertakings in free trade zones; the amendment is made retrospective to 1 April 2009 and thus adjusts eligibility timing under the statutory deduction rule.
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