Tribunal held that a  careful circumspection of sub-section (2) of S. 92CD deciphers and delineates that in the computation of total income by the AO pursuant to the filing of the modified return by the assessee in terms of the APA, all other provisions of this Act shall apply accordingly. In other words, if an assessee is otherwise eligible for deduction under any other appropriate provision in respect of the income offered in the modified return, there cannot be any embargo on granting deduction under such relevant provision. The saving clause contained in sub-section (2), making all other provisions of the Act applicable in the assessment of the modified return, ostensibly includes the applicability of S.  10A as well, of course, subject to the fulfilment of others conditions as set out in the section.  Accordingly if an assessee is otherwise entitled to deduction u/s 10A, or for that matter under any other provision of the Act, in respect of the income offered in the modified return, the same cannot be denied. As such, the view of the lower authorities that in the absence of any specific provision in S.  92CD for granting of deduction u/s 10A, no deduction can be allowed, is sans merit. Such stipulation is contained in sub-section (2) of 92CD itself. It is, ergo, held that the assessment u/s 92CD provides for granting deduction u/s 10A of the Act. (AY. 2010-11)