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2016 (5) TMI 460 - AT - Income TaxAllowability of deduction / exemption u/s 10A - Held that:- In the matters relating to the claim of deduction / exemptions, it is the requirement of that the initial year should be the year of scrutiny of the claims relating to the set-off of the new unit or splitting up of the existing units and other conditions specified in the said section 10A or similar provisions. AO is prevented from getting into these years in subsequent years such as AY 2006-07 and others. We have also considered the fact that the AY 2005-06 was not reopened for the reassessment or u/s 148 or revision u/s 263 of the Act etc as the case may be. Therefore,we find the argument of the Ld Counsel should be considered and the relevant grounds should be allowed in favour of the assessee. As decided in case of Paul Brothers [1992 (10) TMI 5 - BOMBAY High Court] unless deductions allowed for the assessment year were withdrawn, they could not be denied for subsequent years - Decided against revenue
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