Parity with coordinate Bench relief extended where the controversy was substantially similar, favouring the assessee.

Relief granted in a substantially similar matter before a coordinate Bench was treated as equally applicable to the present assessee because the controversy was materially the same. On that parity basis, the Court extended the earlier relief to the respondent-assessee and answered the issue in its favour. The document reflects the principle of consistency in treating similar cases alike where the facts and controversy are substantially identical.

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Issues: Whether the relief granted by a coordinate Bench in a substantially similar matter was required to be extended to the present assessee.

Analysis: The parties ed that the controversy was substantially similar to an earlier decision of the same Court. On that basis, the relief already granted in the earlier matter was treated as equally applicable to the respondent-assessee in the present case.

Conclusion: The issue was answered in favour of the assessee, and the relief was extended on parity with the earlier coordinate Bench decision.

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