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2022 (10) TMI 1186 - HC - Income TaxDeduction u/s 10A - benefit denied for subsequent years - ITAT s finding that condition stipulated in Section 10A(2)(iii) had not been satisfied in the first year of commencement of manufacture - HELD THAT - As combined reading of these two authorities in Sourashtra Cement 1979 (1) TMI 249 - GUJARAT HIGH COURT and Direct Information Pvt. Ltd. 2011 (9) TMI 137 - BOMBAY HIGH COURT make it clear that there cannot be uncertainty in the assessments for different years. Assessee sought deduction u/s 10A for the first time in A.Y. 1997-98 and the same has been allowed. Therefore without disturbing the relief granted in that year the AO could not have denied the benefit for subsequent years. For 1998-99 the learned Senior Advocate has explained that assessee did not challenge the said order because assessee had got relief under Section 80HHE. For the subsequent two years assessee has been given the relief. Therefore we are of the considered view that the AO s view is perverse and not sustainable. Resultantly this appeal merits consideration.
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