https://www.taxtmi.com/caselaws?id=779304 Deduction under Section 10A was disputed on the ground that the assessee had not complied with the proviso to Section 10A(1)(A). The matter was not decided on that issue because the Court noted that the assessee had gone into liquidation, making further proceedings unnecessary in the present appeal. The appeal was disposed of, with liberty to the revenue to pursue any appropriate legal remedy before the proper forum in accordance with law. en-us Thu, 25 Sep 2025 00:00:00 +0530 Fri, 03 Oct 2025 08:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779304 Deduction under Section 10A was disputed on the ground that the assessee had not complied with the proviso to Section 10A(1)(A). The matter was not decided on that issue because the Court noted that the assessee had gone into liquidation, making further proceedings unnecessary in the present appeal. The appeal was disposed of, with liberty to the revenue to pursue any appropriate legal remedy before the proper forum in accordance with law. Case-Laws Income Tax Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779304