Sec. 80-IB deduction to SSI cannot be denied due to change in investment limit after registration

IN THE ITAT HYDERABAD BENCH ‘A’ Deputy Commissioner of Income-tax, Circle 3(1), Hyderabad Versus Shree Nidhi Secure Prints (P.) Ltd. IT APPEAL NOS. 321, 322, 339 & 340 (HYD.) OF 2010 & 385 (HYD.) OF 2012 [ASSESSMENT YEARs 2005-06, 2006-07 & 2008-09] SEPTEMBER 28, 2012 ORDER Saktijit Dey, Judicial Member – There are three appeals by the assessee and two appeals by the Revenue in this Bunch. There are cross-appeals – one by the assessee and the other by the Revenue- for the assessment year 2005-06 and 2006-07, which are directed against separa...