https://www.taxtmi.com/caselaws?id=352856 The Karnataka High Court ruled that deductions under Section 10A of the Income Tax Act should be made at the stage of computing gross total income under Chapter IV, not during total income computation under Chapter VI. This decision, based on a previous Apex Court ruling, favored the assessee, rejecting the Revenue's appeal. The case clarified the procedural aspect of claiming deductions under Section 10A, emphasizing the importance of following the correct timing for such deductions in line with established legal precedents. en-us Mon, 20 Nov 2017 00:00:00 +0530 Fri, 22 Dec 2017 08:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352856 The Karnataka High Court ruled that deductions under Section 10A of the Income Tax Act should be made at the stage of computing gross total income under Chapter IV, not during total income computation under Chapter VI. This decision, based on a previous Apex Court ruling, favored the assessee, rejecting the Revenue's appeal. The case clarified the procedural aspect of claiming deductions under Section 10A, emphasizing the importance of following the correct timing for such deductions in line with established legal precedents. Case-Laws Income Tax Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352856