Deduction u/s 80IA: Initial Allowance Cannot Be Revoked in Later Years Without Initial Disallowance.

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....Deduction u/s. 80IA - the assets developed/created are not pertaining to the assessee - In the instant case before us, as there is no change in the facts and the applicable law, if the deduction has been allowed in the initial assessment years, the same cannot be withdrawn in the subsequent years without making disallowance in the initial assessment years. - AT....