https://www.taxtmi.com/highlights?id=52684 Eligibility of deduction u/s.10A - The provisions of Sub Section (4) of Section 92CA of the Act specifically provides that addition made u/s.92CA(3) of the Act is not eligible profits for deduction neither u/s.10A nor u/s.10B of the Act. The ld. CIT(A) in the flagrant ignorance of the plain provisions of the Act allowed the claim for deduction u/s.10B of the Act. en-us Wed, 01 Apr 2020 15:29:15 +0530 Wed, 01 Apr 2020 15:29:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52684 Eligibility of deduction u/s.10A - The provisions of Sub Section (4) of Section 92CA of the Act specifically provides that addition made u/s.92CA(3) of the Act is not eligible profits for deduction neither u/s.10A nor u/s.10B of the Act. The ld. CIT(A) in the flagrant ignorance of the plain provisions of the Act allowed the claim for deduction u/s.10B of the Act. Highlights Income Tax Wed, 01 Apr 2020 15:29:15 +0530 https://www.taxtmi.com/highlights?id=52684