In the result, the appeal filed by the revenue is dismissed and the
Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2010-2011
43D., i.e., including the provisions of section 43B of the Act. In view of the above legal provisions in my considered view, exemption under section 10B has to be computed on the profits determined after taking into account the disallowances to be made under section 43B of the Act. " 20. The Delhi Benches of the Tribunal in the case