https://www.taxtmi.com/caselaws?id=468153 Statutory deduction under Section 10A cannot be denied merely because the assessee earlier adopted a different position in its returns, as estoppel does not operate against a statutory entitlement. The deduction, however, depends on satisfaction of the statutory prerequisites, and on the facts the concurrent findings that the 31 locations were expansions of existing units, not separate undertakings, were upheld. The revised return claiming enhanced deduction therefore failed on the factual basis that the Section 10A conditions were not met. en-us Tue, 13 Mar 2018 00:00:00 +0530 Fri, 17 Apr 2026 22:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468153 Statutory deduction under Section 10A cannot be denied merely because the assessee earlier adopted a different position in its returns, as estoppel does not operate against a statutory entitlement. The deduction, however, depends on satisfaction of the statutory prerequisites, and on the facts the concurrent findings that the 31 locations were expansions of existing units, not separate undertakings, were upheld. The revised return claiming enhanced deduction therefore failed on the factual basis that the Section 10A conditions were not met. Case-Laws Income Tax Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468153