Deduction Claim for Software Business Disallowed u/s 80JJAA Based on Pre-2016 Provisions.

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....Disallowance of deduction claimed u/s 80JJAA - business of developing computer software - the provisions that existed before 1st day of April, 2016 shall apply to the earlier years, meaning thereby, the provisions, which are applicable to a particular year, should be applied for determining the eligibility of the assessee to claim this deduction.....