https://www.taxtmi.com/caselaws?id=207815 The Hon'ble Tribunal upheld the assessee's entitlement to deduction under Section 10A of the Income Tax Act, 1961, for the relevant years, ruling that the declaration made for AY 2000-01 did not bar the assessee from claiming the deduction in subsequent years. Additionally, the Tribunal affirmed the CIT(A)'s authority to direct the Assessing Officer to re-examine the deduction claim under Section 10A, in line with previous decisions, dismissing the revenue's appeal. The decision was finalized on 8.4.2011. en-us Fri, 08 Apr 2011 00:00:00 +0530 Mon, 26 Dec 2011 08:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207815 The Hon'ble Tribunal upheld the assessee's entitlement to deduction under Section 10A of the Income Tax Act, 1961, for the relevant years, ruling that the declaration made for AY 2000-01 did not bar the assessee from claiming the deduction in subsequent years. Additionally, the Tribunal affirmed the CIT(A)'s authority to direct the Assessing Officer to re-examine the deduction claim under Section 10A, in line with previous decisions, dismissing the revenue's appeal. The decision was finalized on 8.4.2011. Case-Laws Income Tax Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207815