Deduction u/s 10A allowable without setting off of brought forward losses/unabsorbed depreciation
March 15, 2016
Income Tax, ITAT
Deduction u/s 10A of the Income Tax Act, 1961 is allowable without setting off of brought forward losses/unabsorbed depreciation. When there are two judgments of the very same High Court by benches of equal strength, then the later judgment of the High Court has to be followed. Case Details: INCOME …