https://www.taxtmi.com/caselaws?id=389270 The Tribunal held that the proviso to Section 92C(4) does not debar deduction under Section 10A on additional income in assessment under Section 92CD. Assessment under Section 92CD provides for granting deduction under Section 10A. The assessee satisfied the conditions of deduction under Section 10A, entitling it to a deduction of Rs. 20,36,023. The impugned order was overturned, and the appeal was allowed. en-us Mon, 02 Dec 2019 00:00:00 +0530 Tue, 24 Dec 2019 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389270 The Tribunal held that the proviso to Section 92C(4) does not debar deduction under Section 10A on additional income in assessment under Section 92CD. Assessment under Section 92CD provides for granting deduction under Section 10A. The assessee satisfied the conditions of deduction under Section 10A, entitling it to a deduction of Rs. 20,36,023. The impugned order was overturned, and the appeal was allowed. Case-Laws Income Tax Mon, 02 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389270