https://www.taxtmi.com/highlights?id=52504 Deduction u/s 35AD - Even if, arguendo, these facts were to be accepted, they do not detract from the settled position [as per 'Ceebros' (supra)], that once the conditions of section 35AD are fulfilled, the section, per se, not requiring any specific date of operation, the deduction thereunder cannot be disallowed. - AT en-us Mon, 23 Mar 2020 11:23:28 +0530 Mon, 23 Mar 2020 11:23:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52504 Deduction u/s 35AD - Even if, arguendo, these facts were to be accepted, they do not detract from the settled position [as per 'Ceebros' (supra)], that once the conditions of section 35AD are fulfilled, the section, per se, not requiring any specific date of operation, the deduction thereunder cannot be disallowed. - AT Highlights Income Tax Mon, 23 Mar 2020 11:23:28 +0530 https://www.taxtmi.com/highlights?id=52504