https://www.taxtmi.com/caselaws?id=284776 The Tribunal upheld the CIT(A)'s decision, affirming the assessee's right to choose the initial assessment year under sec. 80IA and rejecting the notion of bringing forward notional set offs from earlier years. Emphasizing the importance of exercising the option and the limitations on reworking set off amounts notionally, the judgment favored the assessee, dismissing the Revenue's appeals. en-us Thu, 30 Sep 2010 00:00:00 +0530 Tue, 10 Dec 2019 15:06:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284776 The Tribunal upheld the CIT(A)'s decision, affirming the assessee's right to choose the initial assessment year under sec. 80IA and rejecting the notion of bringing forward notional set offs from earlier years. Emphasizing the importance of exercising the option and the limitations on reworking set off amounts notionally, the judgment favored the assessee, dismissing the Revenue's appeals. Case-Laws Income Tax Thu, 30 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284776