S. 10A Exemption for subsequent year cannot be withdrawn, unless deduction for 1st year is withdrawn

HIGH COURT OF BOMBAY Commissioner of Income-tax-2 versus Western Outdoor Interactive (P.) Ltd. IT Appeal NoS. 1150, 1200 & 1269 of 2010† August 14, 2012 JUDGMENT M.S. Sanklecha, J.    These appeals by the revenue under Section 260A of the Income Tax Act, 1961 (“the Act”) are against the common order dated 12/8/2009 of the Income Tax Appellate Tribunal (“the Tribunal”) in relation to assessment years 2002-2003, 2003-04 and 2004-05. 2. Being aggrieved by the order dated 12/8/2009, the appellant revenue has formulated the following identical ques...