https://www.taxtmi.com/highlights?id=30141 The assessee's claim for exemption u/s 10A had been always allowed by the AO in the preceding financial years. It is a settled principle of law that a claim made u/s 10A for a particular year cannot be disallowed unless relief granted for the first assessment year in which the claim was made and accepted is withdrawn or set aside - AT en-us Wed, 06 Jul 2016 04:05:50 +0530 Wed, 06 Jul 2016 04:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30141 The assessee's claim for exemption u/s 10A had been always allowed by the AO in the preceding financial years. It is a settled principle of law that a claim made u/s 10A for a particular year cannot be disallowed unless relief granted for the first assessment year in which the claim was made and accepted is withdrawn or set aside - AT Highlights Income Tax Wed, 06 Jul 2016 04:05:50 +0530 https://www.taxtmi.com/highlights?id=30141