Taxpayer Entitled to Full 10-Year Benefit u/s 80IA Once Granted in Initial Assessment Years.

Deduction u/s 80IA - where a benefit is allowed to the assessee for first two assessment years, the same cannot be denied in the subsequent block period as once the claim of the assessee was accepted and the clock had started running in favour of the assessee, it had to complete the entire period of ten years. - AT .....

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