Bench: Sh. Udayan Das Gupta & Sh. Krinwant Sahay
10A & 10B, converting them to "deduction" instead of "exclusion" provision, leaving sections 10C, 11 & 13A as "exclusion" provisions. The subsequent insertions of other sections in Chapter-Ill including section 10AA have retained the character of "deduction" provision. With the shift from "exclusion" to "deduction", the benefit is now akin to deductions under Chapter-VI- A. 7. The provisions of section