Debate on Section 10A: Is It a Deduction or Exemption in Income Tax for Assessment Years 2002-03 and 2003-04?

Debate on Section 10A: Is It a Deduction or Exemption in Income Tax for Assessment Years 2002-03 and 2003-04? https://www.taxtmi.com/highlights?id=24537 Exemption / deduction u/s 10A - If the assessee’s contention is accepted, it would make section 10A a deduction provision for the A.Y. 2002-03 and an exemption provision for the A.Y. 2003-04, which is manifestly impermissible - AT en-us Thu, 03 Sep 2015 08:36:16 +0530 Thu, 03 Sep 2015 08:36:16 +0530 TaxTMI RSS Generator Debate on Section 10A: Is It a Deduction or Exemption in Income Tax for Assessment Years 2002-03 and 2003-04? https://www.taxtmi.com/highlights?id=24537 Exemption / deduction u/s 10A - If the assessee’s contention is accepted, it would make section 10A a deduction provision for the A.Y. 2002-03 and an exemption provision for the A.Y. 2003-04, which is manifestly impermissible - AT Highlights Income Tax Thu, 03 Sep 2015 08:36:16 +0530 https://www.taxtmi.com/highlights?id=24537