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![Sec 10A of Income Tax Act is no longer an ‘Exemption Provision’, it is a provision for ‘Deduction’: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/07/Supreme-Court-of-India-Tax-Scan.jpg "Sec 10A of Income Tax Act is no longer an ‘Exemption Provision’, it is a provision for ‘Deduction’: SC [Read Judgment]")
Sec 10A of Income Tax Act is no longer an ‘Exemption Provision’, it is a provision for ‘Deduction’: SC [Read Judgment]
In a recent decision, the two-judge bench of the categorically held that section 10A of the Income Tax Act is a provision for “deduction” and not...