https://www.taxtmi.com/caselaws?id=188399 The ITAT Pune dismissed the Revenue's appeals, upholding the CIT(A)'s decision in favor of the assessee. The Tribunal affirmed that the initial assessment year for claiming deductions under Section 80IA should be the year chosen by the assessee, in line with judicial precedents. Consequently, the assessee's claim for deductions under Section 80IA(4)(iv)(a) was allowed, and the CIT(A)'s order was upheld. en-us Tue, 27 May 2014 00:00:00 +0530 Wed, 30 Nov 2016 10:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188399 The ITAT Pune dismissed the Revenue's appeals, upholding the CIT(A)'s decision in favor of the assessee. The Tribunal affirmed that the initial assessment year for claiming deductions under Section 80IA should be the year chosen by the assessee, in line with judicial precedents. Consequently, the assessee's claim for deductions under Section 80IA(4)(iv)(a) was allowed, and the CIT(A)'s order was upheld. Case-Laws Income Tax Tue, 27 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188399