Initial AY for availing of sec. 10A relief for 10 years to be counted from the year in which manufac

IT : Where assessee began to manufacture article or thing from assessment year 1995-96 and by virtue of amendment to section 10A(3) effective from assessment year 1999-2000, benefit of exemption was to be granted for ten consecutive years started from assessment year in which assessee began to manufacture article or thing i.e. assessment year 1995-96, even though assessee actually claimed benefit of said section for first time in assessment year 1998-99