https://www.taxtmi.com/caselaws?id=70794 The Tribunal ruled in favor of the assessee, a private limited company manufacturing bidis, regarding the disallowance of relief under sections 80J and 80HH for the assessment years 1976-77, 1977-78, and 1978-79. The Tribunal held that eligibility for relief must be determined in the initial assessment year and cannot be revised for succeeding years if the initial finding is final. It found that the ITO erred in rejecting the claim based on previous year's decision and emphasized that relief granted in the initial year cannot be withdrawn without fresh grounds. The Tribunal reversed the Commissioner (Appeals)'s decision and allowed the assessee's appeals based on settled law as per the Gujarat High Court decision. en-us Fri, 13 Mar 1981 00:00:00 +0530 Tue, 19 Apr 2011 12:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70794 The Tribunal ruled in favor of the assessee, a private limited company manufacturing bidis, regarding the disallowance of relief under sections 80J and 80HH for the assessment years 1976-77, 1977-78, and 1978-79. The Tribunal held that eligibility for relief must be determined in the initial assessment year and cannot be revised for succeeding years if the initial finding is final. It found that the ITO erred in rejecting the claim based on previous year's decision and emphasized that relief granted in the initial year cannot be withdrawn without fresh grounds. The Tribunal reversed the Commissioner (Appeals)'s decision and allowed the assessee's appeals based on settled law as per the Gujarat High Court decision. Case-Laws Income Tax Fri, 13 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70794