https://www.taxtmi.com/caselaws?id=290319 The Tribunal held that the assessee was entitled to the deduction under section 80I for the assessment years 1992-93 to 1994-95, 1996-97, and 1997-98. It emphasized that once the deduction was allowed in the first year (1991-92), it should not be disturbed in subsequent years without a change in facts. The Tribunal directed the Assessing Officer to allow the deduction claimed by the assessee for the relevant years, ruling in favor of the assessee and allowing all appeals. en-us Fri, 30 Sep 2016 00:00:00 +0530 Sat, 19 Sep 2020 16:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290319 The Tribunal held that the assessee was entitled to the deduction under section 80I for the assessment years 1992-93 to 1994-95, 1996-97, and 1997-98. It emphasized that once the deduction was allowed in the first year (1991-92), it should not be disturbed in subsequent years without a change in facts. The Tribunal directed the Assessing Officer to allow the deduction claimed by the assessee for the relevant years, ruling in favor of the assessee and allowing all appeals. Case-Laws Income Tax Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290319