Assessee can claim deduction u/s 10A for remaining years although he availed deduction u/s 80HHE in past

Brief of the Case

ITAT Mumbai held In the case of DCIT vs. M/s. Tata Consultancy Services that section 80HHC does not place any restriction to shift the claim of deduction or exemption under any other provision in respect of profits for which no deduction has been claimed and allowed in the previous year. Since both the sections, i.e., section 80HHE and section 10A entitle the benefit; the assessee would legitimately be entitled to the benefit of that. We, therefore, do not find any justification

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