Deduction u/s 80IB & 10B

[hardik damani]

As the business runs under the name of proprietor and get the deduction u/s 10B for cons. 10 years.

From the 5th year, proprietor is same but the name is different.

Assessing officer denies the give deduction u/s 10B.

Assessee can get the deduction ?

AI Summary

Deduction continuity for sole proprietorship after business name change questioned despite same PAN and registration
The issue is whether a sole proprietor who retains the same personal identity, PAN and STP registration number but changes the business trade name remains eligible for export-linked tax deductions, given that the assessing officer denied the deduction after the name change.