https://www.taxtmi.com/caselaws?id=56400 The Tribunal held that the Income Tax Officer was not justified in applying section 10A to the assessee for the assessment year 1984-85 as the assessee's declaration during the assessment process should be accepted as utilizing the option under section 10A(7). Since the assessee did not claim any benefit under section 10A for the year in question, entitlement to benefits in subsequent years would be determined when claimed. The Tribunal dismissed the Revenue's appeal, affirming that section 10A should not apply to the assessee for the assessment year 1984-85. en-us Fri, 11 Nov 1994 00:00:00 +0530 Mon, 25 Jul 2016 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56400 The Tribunal held that the Income Tax Officer was not justified in applying section 10A to the assessee for the assessment year 1984-85 as the assessee's declaration during the assessment process should be accepted as utilizing the option under section 10A(7). Since the assessee did not claim any benefit under section 10A for the year in question, entitlement to benefits in subsequent years would be determined when claimed. The Tribunal dismissed the Revenue's appeal, affirming that section 10A should not apply to the assessee for the assessment year 1984-85. Case-Laws Income Tax Fri, 11 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56400