https://www.taxtmi.com/caselaws?id=384872 The High Court dismissed the revenue's appeal and affirmed the Tribunal's decision to allow the deduction under Section 80JJA for the assessment year 2008-09. The Court held that the revenue's objection raised in the fifth year, after allowing the deduction for four years, was unwarranted. The Court emphasized the principle that once a deduction is granted in the initial year, it cannot be denied in subsequent years unless the initial relief is withdrawn. The substantial question of law was decided in favor of the assessee against the revenue. en-us Tue, 06 Aug 2019 00:00:00 +0530 Mon, 22 Jun 2020 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384872 The High Court dismissed the revenue's appeal and affirmed the Tribunal's decision to allow the deduction under Section 80JJA for the assessment year 2008-09. The Court held that the revenue's objection raised in the fifth year, after allowing the deduction for four years, was unwarranted. The Court emphasized the principle that once a deduction is granted in the initial year, it cannot be denied in subsequent years unless the initial relief is withdrawn. The substantial question of law was decided in favor of the assessee against the revenue. Case-Laws Income Tax Tue, 06 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384872