https://www.taxtmi.com/highlights?id=15511 As the relief under section 10A is in the nature of exemption although termed as deduction and the said relief is in respect of commercial profits, such income is neither subject to charge of income tax nor includible in the total income - The relief under section 10A will have to be given before Chapter IV - AT en-us Mon, 04 Nov 2013 06:13:45 +0530 Mon, 04 Nov 2013 06:13:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=15511 As the relief under section 10A is in the nature of exemption although termed as deduction and the said relief is in respect of commercial profits, such income is neither subject to charge of income tax nor includible in the total income - The relief under section 10A will have to be given before Chapter IV - AT Highlights Income Tax Mon, 04 Nov 2013 06:13:45 +0530 https://www.taxtmi.com/highlights?id=15511