https://www.taxtmi.com/caselaws?id=274253 The High Court upheld the ITAT's decision in an appeal against the revenue for assessment years 1992-93 to 1994-95, where deduction u/s 80IA was allowed to the assessee. The Court emphasized the principle that once a deduction is permitted in a year, it cannot be disallowed in subsequent years. Criticizing the revenue for not challenging the deduction granted initially, the Court dismissed the appeal, finding no substantial question of law. The Court did not address the manufacturing activities issue, deeming it unnecessary in this case. en-us Wed, 21 Nov 2007 00:00:00 +0530 Fri, 03 Aug 2018 12:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274253 The High Court upheld the ITAT's decision in an appeal against the revenue for assessment years 1992-93 to 1994-95, where deduction u/s 80IA was allowed to the assessee. The Court emphasized the principle that once a deduction is permitted in a year, it cannot be disallowed in subsequent years. Criticizing the revenue for not challenging the deduction granted initially, the Court dismissed the appeal, finding no substantial question of law. The Court did not address the manufacturing activities issue, deeming it unnecessary in this case. Case-Laws Income Tax Wed, 21 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274253