https://www.taxtmi.com/acts?id=18633 The amendment inserts a provision that where a deduction under section 10AA is claimed and allowed for profits of a specified business, no deduction shall be allowed under section 35AD in relation to that specified business for the same or any other assessment year, thereby preventing concurrent claims under both regimes. en-us Fri, 11 Jul 2014 15:30:46 +0530 Fri, 11 Jul 2014 15:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18633 The amendment inserts a provision that where a deduction under section 10AA is claimed and allowed for profits of a specified business, no deduction shall be allowed under section 35AD in relation to that specified business for the same or any other assessment year, thereby preventing concurrent claims under both regimes. Act-Rules Bills Fri, 11 Jul 2014 15:30:46 +0530 https://www.taxtmi.com/acts?id=18633