The Assessing Officer rejected the assessee’s claim for deduction under section 80JJAA by applying the amended provisions of the section. The Tribunal held that the claim had to be examined in accordance with the provisions applicable to the relevant assessment year and that section 80JJAA being an incentive provision deserved liberal interpretation. The issue was remanded to the Assessing Officer for fresh examination under the unamended provisions. (AY. 2017-18).