Tribunal held  that a reserve created in subsequent years, however, before finalisation of grant of deduction, was required to be considered while allowing the assessee’s claim of deduction made under section 36(1)(viii) of the Act. A financial corporation engaged in providing long-term finance for development of infrastructure facility in India was an eligible assessee and for computing the deduction under section 36(1)(viii) of the Act in the hands of all eligible assessees, only the income derived from the business of providing long-term finance specified in section 36(1)(viii) of the Act had to be taken into account and an amount not exceeding 40 per cent of the profits from such business was to be carried to such reserve account. However, since the matter had attained finality at this juncture, the order of the Commissioner (Appeals) did not call for interference.  (AY. 2013-14)