https://www.taxtmi.com/caselaws?id=296311 The High Court allowed the appeal in favor of the Assessee, emphasizing that deductions under Section 10A should be considered while computing the gross total income of eligible units. The Court ruled against the Revenue, dismissing the appeals and highlighting the importance of adhering to legal principles established by higher courts. The judgment reaffirmed the significance of correctly interpreting and applying provisions of the Income Tax Act, ensuring consistency and adherence to the law in matters concerning deductions for eligible units and total income computation. en-us Thu, 01 Apr 2021 00:00:00 +0530 Wed, 14 Jul 2021 06:25:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296311 The High Court allowed the appeal in favor of the Assessee, emphasizing that deductions under Section 10A should be considered while computing the gross total income of eligible units. The Court ruled against the Revenue, dismissing the appeals and highlighting the importance of adhering to legal principles established by higher courts. The judgment reaffirmed the significance of correctly interpreting and applying provisions of the Income Tax Act, ensuring consistency and adherence to the law in matters concerning deductions for eligible units and total income computation. Case-Laws Income Tax Thu, 01 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296311