Section 10A(6)(ii) cannot be invoked in exemption period

IN THE ITAT CHENNAI BENCH ‘C’ Tata Consultancy Services Ltd. Versus Assistant Commissioner of Income-tax IT APPEAL NOS. 792 & 793 (MDS.) OF 2010 [ASSESSMENT Years 2003-04 & 2004-05] NOVEMBER 21, 2012 ORDER S.S. Godara, Judicial Member  These two appeal of the assessee are directed against different orders of the Commissioner of Income Tax (Appeals) III Chennai in ITA No. 578/07-08/A.III and ITA No. 521/06-07/A.III; dated 16.03.2010 and 15.03.2010 for the assessment years 2003-04 and 2004-05, respectively, in proceedings under section 154 of the Income Tax...