https://www.taxtmi.com/caselaws?id=356732 Section 10B deduction runs for ten consecutive assessment years from the original commencement of manufacture or production, and later approval as a hundred per cent export oriented undertaking does not restart that period. The assessee's claim was rejected because the original ten-year window had already expired. Since the Section 80IC claim had been produced but not examined, and simultaneous deductions under Section 10B and Section 80IC are barred, the alternative claim was directed to be considered independently by the Assessing Officer. The assessee therefore remained ineligible for Section 10B relief, while the Section 80IC claim was remitted for fresh consideration. en-us Thu, 22 Feb 2018 00:00:00 +0530 Sat, 10 Mar 2018 06:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356732 Section 10B deduction runs for ten consecutive assessment years from the original commencement of manufacture or production, and later approval as a hundred per cent export oriented undertaking does not restart that period. The assessee's claim was rejected because the original ten-year window had already expired. Since the Section 80IC claim had been produced but not examined, and simultaneous deductions under Section 10B and Section 80IC are barred, the alternative claim was directed to be considered independently by the Assessing Officer. The assessee therefore remained ineligible for Section 10B relief, while the Section 80IC claim was remitted for fresh consideration. Case-Laws Income Tax Thu, 22 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356732