Assessee's Section 10A exemption claim upheld; prior approvals by Assessing Officer safeguard against disallowance for specific years.

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....The assessee's claim for exemption u/s 10A had been always allowed by the AO in the preceding financial years. It is a settled principle of law that a claim made u/s 10A for a particular year cannot be disallowed unless relief granted for the first assessment year in which the claim was made and accepted is withdrawn or set aside - AT....