https://www.taxtmi.com/caselaws?id=412228 The High Court dismissed appeals by the Revenue in two cases concerning the computation of income under Section 10A for different assessment years. The Court upheld the Tribunal's decisions, ruling against the Revenue on substantial questions of law related to the exclusion of certain expenses and the eligibility for deductions under Section 10A. By referencing previous judgments and legal principles, the Court emphasized consistency and adherence to statutory provisions, leading to the dismissal of the appeals and affirmation of the Tribunal's decisions. en-us Fri, 06 Aug 2021 00:00:00 +0530 Tue, 14 Sep 2021 08:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412228 The High Court dismissed appeals by the Revenue in two cases concerning the computation of income under Section 10A for different assessment years. The Court upheld the Tribunal's decisions, ruling against the Revenue on substantial questions of law related to the exclusion of certain expenses and the eligibility for deductions under Section 10A. By referencing previous judgments and legal principles, the Court emphasized consistency and adherence to statutory provisions, leading to the dismissal of the appeals and affirmation of the Tribunal's decisions. Case-Laws Income Tax Fri, 06 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412228