https://www.taxtmi.com/highlights?id=17005 The deduction u/s 10A, has to be given effect to at the stage of computing the profits and gains of business - This is anterior to the application of the provisions of section 72 which deals with the carry forward and set off of business losses - HC en-us Wed, 29 Jan 2014 11:56:30 +0530 Wed, 29 Jan 2014 11:56:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=17005 The deduction u/s 10A, has to be given effect to at the stage of computing the profits and gains of business - This is anterior to the application of the provisions of section 72 which deals with the carry forward and set off of business losses - HC Highlights Income Tax Wed, 29 Jan 2014 11:56:30 +0530 https://www.taxtmi.com/highlights?id=17005