https://www.taxtmi.com/caselaws?id=222036 The court affirmed the Tribunal's decision that the assessee was entitled to exemption under Section 10A for the assessment years 1984-85 to 1988-89 only. It held that the amended sub-section (3) of Section 10A cannot be applied retrospectively and declared the assessee's selective declaration under Section 10A(7) invalid. The appeal was dismissed with no order as to costs. en-us Mon, 25 Jun 2012 00:00:00 +0530 Thu, 11 Apr 2013 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222036 The court affirmed the Tribunal's decision that the assessee was entitled to exemption under Section 10A for the assessment years 1984-85 to 1988-89 only. It held that the amended sub-section (3) of Section 10A cannot be applied retrospectively and declared the assessee's selective declaration under Section 10A(7) invalid. The appeal was dismissed with no order as to costs. Case-Laws Income Tax Mon, 25 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222036