The Commissioner of Income Tax IV vs. M/s Matrix Power Pvt Ltd.,
ITTA/386/2013HC Telangana03 Sept 2013
Section 10BSection 143(3)Section 260A
80A(4) reads as follows:
―(4) Notwithstanding anything to the contrary contained in
section 10A or section 10AA or section 10B or section 10BA or
in any provisions of this Chapter under the heading ―C –
Deductions in respect of certain incomes‖, where, in the case of
an assessee, any amount of profits and gains of an undertaking
or unit
