Court Rules Section 80A Inapplicable for Taxpayer's Deduction Claim u/s 80IB(7)(a) of Income Tax Act.

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....Deduction u/s 80IB(7) - While claiming deduction u/s 80 IB(7) in the return, sub-clause mentioned was (a) and not (b) - Sub-clause (a) talks of a larger degree of deduction and if that was not admissible a smaller degree of deduction, under same section but in another sub-clause could have been allowed - Section 80A has no application - HC....