The Tribunal held that regardless of the merits of the disallowances under section 40(a)(ia), since the assessee was entitled to deduction under section 10A of the Act, it was entitled to deduction under section 10A of the Act on the assessed income as enhanced due to the disallowance of the expenditure on account of freight charges and expenses on hotel accommodation. (AY.2008-09)
Agilent Technologies (International) Pvt. Ltd. v.ACIT (2022)97 ITR 326 (Delhi) (Trib)
S. 40(a)(ia) : Amounts not deductible-Deduction at source-Exemption granted on income as enhanced by disallowance. [S. 10A]