This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Section 35D benefit once granted in initial year cannot be denied in subsequent years
Case Law Details
- Case Name
- DCIT Vs Asian Hotels East Limited (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13 to 2014-15
- Courts
- All ITAT, ITAT Kolkata
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
DCIT Vs Asian Hotels East Limited (ITAT Kolkata)
Once the claim under section 35D of the Act was accepted in the initial year i.e. AY 1995-96, then the clock had started running in favour of the assessee which was to continue for the entire period of ten years and the benefit once granted in the initial year could not be denied in the subsequent years.
FULL TEXT OF THE ITAT JUDGEMENT
All these appeals have been preferred by the revenue relate to AYs 2012-13 to 2014-15 against the separate orders of Ld. CIT(A)-3, Kolkata all dated 01.11.2018. Since issues involved are found to be common, all th...
