Deduction under section 80-IA is not dependent upon the assessee claiming or not claiming depreciation

RELEVANT PARAGRAPH

22. In the present case, the dispute relates to the special deduction allowable under Section 80-IA contained in Chapter VI-A. Relevant provisions contained in Chapter VI-A including Section 80-IA (to the extent relevant),read as follows :-

“CHAPTER VI-A

DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

A-General

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