https://www.taxtmi.com/caselaws?id=282768 Section 10B deduction was held to continue for the full ten-year eligible period from the first year of manufacture or production of eligible goods or software, and the Revenue could not deny the claim for one assessment year after accepting the assessee's approval and eligibility in the initial and later years. The Gujarat HC noted that, once the statutory conditions and certification position had been accepted in earlier years, the Revenue could not single out one year within the same ten-year block for different treatment without any explanation. The disallowance was therefore deleted and the Revenue's challenge failed. en-us Tue, 14 Jun 2016 00:00:00 +0530 Thu, 22 Aug 2019 20:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282768 Section 10B deduction was held to continue for the full ten-year eligible period from the first year of manufacture or production of eligible goods or software, and the Revenue could not deny the claim for one assessment year after accepting the assessee's approval and eligibility in the initial and later years. The Gujarat HC noted that, once the statutory conditions and certification position had been accepted in earlier years, the Revenue could not single out one year within the same ten-year block for different treatment without any explanation. The disallowance was therefore deleted and the Revenue's challenge failed. Case-Laws Income Tax Tue, 14 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282768