Deducation of section 10A is available for entire year even if STPI registration is obtained in last month of previous year
Facts of the Case :- Assessee was engaged in software development and export . Assessee was registered as STPI unit on 4-3-2000 . Assessee claimed deduction under section 10A . Issue : According to department, assessee was entitled to benefit of deduction under section 10A only in respect of profits earned after it had been… Read More »