Section 10A of the Income-tax Act, 1961 - Free trade zone (Scope of) - Whether after amendment of section 10A by Finance Act, 2000 with effect from 1-4-2001, said section has become a provision for dedution but stage of dedution would be while computing gross total income of eligible undertaking under Chaper IV of Act and not at stage of computation of total income under Chapter VI of Act - Held, yes [Para 18] [In favour of assessee]
