https://www.taxtmi.com/caselaws?id=401193 The court clarified that the ten-year period for claiming deduction under Section 10B of the Income Tax Act starts from the year when the deduction is first claimed, not from the commencement of manufacturing activity. The judgment favored the appellant, affirming the eligibility of Unit 1 for deduction under Section 10B for the assessment year 2008-09. en-us Tue, 17 Nov 2020 00:00:00 +0530 Sat, 28 Nov 2020 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401193 The court clarified that the ten-year period for claiming deduction under Section 10B of the Income Tax Act starts from the year when the deduction is first claimed, not from the commencement of manufacturing activity. The judgment favored the appellant, affirming the eligibility of Unit 1 for deduction under Section 10B for the assessment year 2008-09. Case-Laws Income Tax Tue, 17 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401193