https://www.taxtmi.com/caselaws?id=468153 Section 10A deduction cannot be denied merely because an assessee earlier took a different position in its returns, since there is no estoppel against a statutory entitlement. A revised return may therefore be used to claim an enhanced deduction if the statutory conditions are met. On the facts, however, the concurrent findings that the 31 locations were expansions of existing units, not separate undertakings, meant the Section 10A prerequisites were not satisfied, and the appeal was dismissed. en-us Tue, 13 Mar 2018 00:00:00 +0530 Fri, 17 Apr 2026 16:04:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468153 Section 10A deduction cannot be denied merely because an assessee earlier took a different position in its returns, since there is no estoppel against a statutory entitlement. A revised return may therefore be used to claim an enhanced deduction if the statutory conditions are met. On the facts, however, the concurrent findings that the 31 locations were expansions of existing units, not separate undertakings, meant the Section 10A prerequisites were not satisfied, and the appeal was dismissed. Case-Laws Income Tax Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468153