https://www.taxtmi.com/caselaws?id=258960 The court ruled in favor of the appellant regarding the issue of estoppel under law for availing benefits under Section 10A of the Income Tax Act, stating that failure to claim benefits in earlier years does not prevent claiming them in subsequent years if statutory requirements are met. However, the court sided with the revenue on the correctness of the appellant's contention that the 31 units were separate undertakings eligible for deduction under Section 10A, as the appellant failed to provide sufficient evidence. Consequently, the appeal was dismissed. en-us Wed, 15 Apr 2015 00:00:00 +0530 Sat, 07 Nov 2015 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258960 The court ruled in favor of the appellant regarding the issue of estoppel under law for availing benefits under Section 10A of the Income Tax Act, stating that failure to claim benefits in earlier years does not prevent claiming them in subsequent years if statutory requirements are met. However, the court sided with the revenue on the correctness of the appellant's contention that the 31 units were separate undertakings eligible for deduction under Section 10A, as the appellant failed to provide sufficient evidence. Consequently, the appeal was dismissed. Case-Laws Income Tax Wed, 15 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258960