Sec. 35DD of Income Tax Act, 1961— Business Disallowance - Ground of the appeal for the revenue is against the action of the CIT(A) deleting the disallowance of Rs. 2,26,32,327/- being amortization of de-merger expenses claimed by the assessee u/s. 35DD of the IT Act, 1961. Tribunal agreed with the CIT(A)'s observation that the deduction u/s 35DD of the Act is a continuing one and when the said deduction was allowed in the initial year of claim, then in absence of change in the factual matrix, the Revenue could not disturb the continuing claim in the subsequent years. Accordingly, dismissed the appeal of revenue.Deputy CIT vs. ASIAN HOTELS EAST LIMITED.[2020] 26 ITCD Online 044 (ITAT-KOLKATA)