Assessee Can't Claim Deduction u/s 10B for Profits from Vishesh Krishi Upaj Yojna Incentives Sale.

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....Exemption u/s 10B - Profits on sale of incentives received from the Ministry of Commerce, Government of India - Vishesh Krishi Upaj Yojna - assessee is not entitled to the claim of deduction under section 10B of the Act on the said incentives - AT....