Exemption Denial u/ss 10A & 10B IT Act: Disallowed Provisions to Count as Business Profit for Deductions.

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....Denial of exemption u/s.10A/10B in respect of provisions no longer required written back - disallowance made with regard to provision is to be considered as part of business profit for the purpose of determining deduction u/s.10A/10B of the Act. - AT....