Bench: V.V.S.RAO,RAMESH RANGANATHAN
10A, 10AA, 10B, 10BA, 10BB and 10C are the other group of provisions which are special provisions in respect of newly established undertakings either in free trade zones, Special Economic Zones, 100 per cent export oriented undertakings and industrial undertakings in the North Eastern Region. These permit deduction of whole or part of the profits for certain period while computing