Deduction u/s 80IB(11A) allowable from A.Y in which business commences

Deduction under section 80IB(11A) allowable from Assessment Year in which business commences and not from the date of introduction of this provision in the Income Tax Act,1961.  Brief of the case: ITAT Ahmedabad held in M/s Anand Food Dairy & products Vs ITO that the deduction u/s 80IB(11A) would be allowed from the initial assessment year i.e A.Y relevant to the previous year in which the business was commenced but not from the A.Y of the incorporation of this provision in the I.T Act i. e not from -01-04-2005.In other words irrespective of the date of incorporation of this provision in ...