Dismissing the appeal, that the initial assessment year in respect of a claim under section 80-IA would mean the first year opted for by the assessee for claiming such deduction and the deduction was allowable for a period of 10 years from then on, out of a period of 15 years beginning from the year in which the assessee commences operations. As a result, the relief provided to the assessee was to be sustained. (AY.2011-12)