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Home › All Judgements › DCIT vs. MDS Switchgear (ITAT Mumbai)

DCIT vs. MDS Switchgear (ITAT Mumbai)

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COURT:
CORAM:
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COUNSEL:
DATE: (Date of pronouncement)
DATE: August 28, 2008 (Date of publication)
AY:
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CITATION:

Where the AO had granted deduction under sections 80HH & 80-I in the year of formation of the new industrial undertaking, he could not, in a subsequent year, deny the deduction on the ground that the conditions are not fulfilled, if he has not withdrawn the deduction granted in the earlier year.

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