Section 35AD Deductions Valid Regardless of Operational Date, Supported by 'Ceebros' Case Precedent.

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....Deduction u/s 35AD - Even if, arguendo, these facts were to be accepted, they do not detract from the settled position [as per 'Ceebros' (supra)], that once the conditions of section 35AD are fulfilled, the section, per se, not requiring any specific date of operation, the deduction thereunder cannot be disallowed. - AT....