https://www.taxtmi.com/caselaws?id=272212 The Tribunal allowed the assessee's appeal, holding that the omission of Section 10A(9) should be applied retrospectively, thus granting the deduction under Section 10A for the assessment year 2003-04. The alternate claim under Section 80HHE was not pursued further. The decision was based on legislative intent, judicial precedents, and the absence of a saving clause in the omission of Section 10A(9). The order was pronounced on 17/02/2016, in favor of the assessee for the assessment year 2003-04. en-us Wed, 17 Feb 2016 00:00:00 +0530 Mon, 29 Feb 2016 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272212 The Tribunal allowed the assessee's appeal, holding that the omission of Section 10A(9) should be applied retrospectively, thus granting the deduction under Section 10A for the assessment year 2003-04. The alternate claim under Section 80HHE was not pursued further. The decision was based on legislative intent, judicial precedents, and the absence of a saving clause in the omission of Section 10A(9). The order was pronounced on 17/02/2016, in favor of the assessee for the assessment year 2003-04. Case-Laws Income Tax Wed, 17 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272212