Tribunal Decision on Section 35D Deduction Affects Section 10A; Precedent in Assessee's Case Stands Firm.

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....Deduction u/s 10A - Disallowance of deduction u/s 35D of the Act would go to increase profit of the business on which deduction u/s 10A of the Act was to be allowed to the assessee. - the fact that the revenue has preferred appeal against the order of Tribunal is ground no ground not to follow the decision in assessee’s own case - AT....