https://www.taxtmi.com/caselaws?id=122810 The Tribunal upheld the CIT (Appeals) decision allowing deductions under sections 80HHE and 10A for different periods within the same assessment year. It determined that the assessee, despite setting up the unit in the financial year 2000-01, was entitled to deduction u/s 10A from the date of valid approval in 2003. The initial year for deduction u/s 10A was considered the year the unit began production, leading to the allowance of deductions for subsequent assessment years. The Tribunal dismissed the revenue's appeals for the following years, affirming the assessee's entitlement to deductions u/s 10A. en-us Fri, 11 Sep 2009 00:00:00 +0530 Fri, 31 May 2013 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122810 The Tribunal upheld the CIT (Appeals) decision allowing deductions under sections 80HHE and 10A for different periods within the same assessment year. It determined that the assessee, despite setting up the unit in the financial year 2000-01, was entitled to deduction u/s 10A from the date of valid approval in 2003. The initial year for deduction u/s 10A was considered the year the unit began production, leading to the allowance of deductions for subsequent assessment years. The Tribunal dismissed the revenue's appeals for the following years, affirming the assessee's entitlement to deductions u/s 10A. Case-Laws Income Tax Fri, 11 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122810