SHRI NITIN AIMA,SHRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR
The appeal of the assessee is dismissed
ITA 83/ASR/2020[2015-16]Status: DisposedITAT Amritsar27 Feb 2025AY 2015-16
Section 10ASection 143(3)Section 250Section 37Section 75Section 80
13A as \"exclusion\" provisions. The subsequent insertions of\nother sections in Chapter-Ill including section 10AA have retained the\ncharacter of \"deduction\" provision. With the shift from \"exclusion\" to\n\"deduction\", the benefit is now akin to deductions under Chapter-VI-\nA.\n7.\nThe provisions of section 10AA, as stated earlier, provide for\ndeduction from the profits and gains derived
