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![Initial Assessment Year for Claim of Deduction need not be first year of Commencement of Operations: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Initial-assessment-year-claim-of-deduction-commencement-of-operations-ITAT-taxscan.jpeg "Initial Assessment Year for Claim of Deduction need not be first year of Commencement of Operations: ITAT [Read Order]")
'Initial Assessment Year' for Claim of Deduction need not be 'first year' of 'Commencement of Operations': ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench ruled that “Initial assessment year” for the claim of deduction need not be “first year” of the...