Section 10A of the Income Tax Act

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Madras High Court holds “Section 10A deduction operates at the stage of computation of profits and not after set-off” — losses of eligible STPI units can be adjusted against other income and IPLC payments held non-royalty

Court's decision The Madras High Court partly allowed the appeals and answered several substantial questions of law in favour of the assessee. The Court held that losses incurred by Software…

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Rawlaw December 13, 2025

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