Section 80IA of the Income Tax Act, 1961 — Deduction — SLP was to be dismissed as assessee claimed deduction under section 80IA and Tribunal held that assessee was entitled to deduction without setting off losses/unabsorbed depreciation pertaining to windmill which were set off in earlier year and initial assessment year in section 80IA(5) would only mean year of claim of deduction and thereupon revenue filed appeal before High Court raising two substantial questions of law and High Court held that questions of law arising from order of Tribunal were covered by a decision of Madras High Court and CBDT Circular No 1/2016 dated 15-02-2016 and accordingly dismissed appeal—Principal Commissioner of Income Tax vs. Cheran Spinning Mills P. Ltd.