https://www.taxtmi.com/caselaws?id=68804 The Tribunal allowed the appeal, reversing the CIT(A)'s order and restoring the AO's decision, thereby entitling the assessee to deductions under sections 80HH and 80-I. The Tribunal emphasized the principles of consistency in tax treatment, noting that the assessee's activities were recognized as manufacturing by relevant authorities and had consistently been allowed deductions in prior years without any material change in the nature of activities. The decision underscored the importance of maintaining consistent tax assessments in the absence of significant changes. en-us Fri, 29 Jun 2007 00:00:00 +0530 Wed, 17 Jan 2024 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68804 The Tribunal allowed the appeal, reversing the CIT(A)'s order and restoring the AO's decision, thereby entitling the assessee to deductions under sections 80HH and 80-I. The Tribunal emphasized the principles of consistency in tax treatment, noting that the assessee's activities were recognized as manufacturing by relevant authorities and had consistently been allowed deductions in prior years without any material change in the nature of activities. The decision underscored the importance of maintaining consistent tax assessments in the absence of significant changes. Case-Laws Income Tax Fri, 29 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68804