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2016 (6) TMI 1372 - HC - Income TaxDisallowance of deduction u/s 10B - claim allowed for initial assessment year - HELD THAT:- the provision envisaged is for a period of ten consecutive years commencing from the first year during which the undertaking begins to manufacture or produce articles, things or computer software, as the case may be. When the Revenue therefore, did not question the certification by the Director, Software Technology Park of India, in the initial year of the claim made by the assessee as well as in the subsequent years, it would not be open for the Revenue to pick one year out of a total of ten consecutive years for different treatment that too without offering any explanation for the same - Decided against revenue
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