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![Benefit of Section 35D once granted in initial year cannot be denied in Subsequent Years, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/07/Section-35D-ITAT-Taxscan.jpg "Benefit of Section 35D once granted in initial year cannot be denied in Subsequent Years, rules ITAT [Read Order]")
Benefit of Section 35D once granted in initial year cannot be denied in Subsequent Years, rules ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) ruled that the benefit of Section 35D of the Income Tax Act once granted in the initial year cannot be...