Rachna Infrastructure Pvt. Ltd vs Pr. Commissioner Of Income Tax 3 Or His ... on 15 February, 2022
assessee therein as well as taking note of sub section (5) which
was inserted in Section 80A of the Act by Finance ... claim in his return of income for any deduction under Section 10A
or Section 10AA or Section 10B or Section 10BA or under any
provision