https://www.taxtmi.com/caselaws?id=357468 The Tribunal allowed the assessee's appeal, directing the AO to allow the deduction u/s 10A for the assessment year 2009-10. The Tribunal held that the assessee, engaged in software development, was eligible for the deduction for ten consecutive years from the year of commencing manufacturing, which in this case was AY 2000-01. The Tribunal set aside the lower authorities' orders and dismissed the appeal grounds challenging the validity of reopening the assessment, as there was no change of opinion by the AO during the original assessment. en-us Thu, 01 Feb 2018 00:00:00 +0530 Thu, 22 Mar 2018 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357468 The Tribunal allowed the assessee's appeal, directing the AO to allow the deduction u/s 10A for the assessment year 2009-10. The Tribunal held that the assessee, engaged in software development, was eligible for the deduction for ten consecutive years from the year of commencing manufacturing, which in this case was AY 2000-01. The Tribunal set aside the lower authorities' orders and dismissed the appeal grounds challenging the validity of reopening the assessment, as there was no change of opinion by the AO during the original assessment. Case-Laws Income Tax Thu, 01 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357468