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2018 (8) TMI 1868 - ITAT AHMEDABADDeduction under section 80JJA - assessee had claimed deduction beyond the permissible five years - HELD THAT:- The first year in which 80JJA deduction was claimed, was the assessment year 2004-05 and, during the course of scrutiny assessment proceedings, the AO had specifically asked the assessee to “show cause deduction of section 80JJA is allowable during the year under consideration as no such deduction was claimed in the earlier years”. The claim was explained at length and the AO duly accepted it as the first year of claim. By this basis, the current year’s claim is fifth and final year. There is no infirmity in the claim thus. The mere fact that the assessee was involved in somewhat similar activity is not really relevant inasmuch as the character of activity was materially distinct from assessment year 2004-05 and that aspect of the matter, by the AO having accepted it as first year of claim, has reached finality. In view of these discussions, I find merits in the plea of the assessee. The disallowance of claim under section 80JJA is thus devoid of legally sustainable merits, and cannot be upheld - thus direct the AO to delete the impugned disallowance of section 80JJA claim - Decided in favour of assessee.
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