https://www.taxtmi.com/caselaws?id=291050 The Tribunal allowed the assessee's claim for deduction under section 80IA(4) for profits from IT park activities, citing legal principles and precedents. The Tribunal emphasized that if relief was granted initially, subsequent years' relief cannot be denied, as per judgments in similar cases. The Tribunal found a change of opinion by the Assessing Officer in disallowing the claim for subsequent years, favoring the assessee's entitlement to relief. Consequently, the Tribunal dismissed relevant grounds and partly allowed both appeals of the assessee. en-us Fri, 24 Aug 2018 00:00:00 +0530 Tue, 27 Oct 2020 10:27:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291050 The Tribunal allowed the assessee's claim for deduction under section 80IA(4) for profits from IT park activities, citing legal principles and precedents. The Tribunal emphasized that if relief was granted initially, subsequent years' relief cannot be denied, as per judgments in similar cases. The Tribunal found a change of opinion by the Assessing Officer in disallowing the claim for subsequent years, favoring the assessee's entitlement to relief. Consequently, the Tribunal dismissed relevant grounds and partly allowed both appeals of the assessee. Case-Laws Income Tax Fri, 24 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291050