AO disallowed the claim on the ground that, claim was not made when the return was filed. CIT(A)  allowed claim of assessee holding that since amount had been received within previous year for which income was being taxed and deduction was being claimed it could not be said that amount had not been received during previous year during which income was disclosed. Tribunal upheld order of CIT(A). On appeal by revenue dismissing the appeal of the revenue the Court held that, for previous year as well assessee’s claim u/s.80HHE for similar receipt of export proceeds for earlier periods, was allowed. Amounts were supposed to be received, but were not received, on account of extraneous political circumstance, i.e. disintegration of Soviet Union. As and when amounts were received, assessee claimed deduction, albeit in course of assessment proceedings. This occurred at a point of time when there was no bar in such claims and restriction was imposed by an amendment in the Finance Act, 2009 with retrospective effect from 01.04.2003. Accordingly the assessee was not barred from claiming deduction, when amounts were in fact received by it. (AY. 1996 -97)