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    <title>Assessee&#039;s Deduction u/s 10A Exempts Them from Section 115JC Provisions.</title>
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    <description>The deduction has been claimed by the assessee under section 10A and not under the sections specified above for computing adjusted total income, thus, the provisions of section 115JC are clearly not applicable.</description>
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      <description>The deduction has been claimed by the assessee under section 10A and not under the sections specified above for computing adjusted total income, thus, the provisions of section 115JC are clearly not applicable.</description>
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