https://www.taxtmi.com/caselaws?id=75703 The court allowed the appeals, setting aside the Tribunal's order and restoring the order of the Commissioner of Income-tax (Appeals). The court held that Alok Nursing Home could not be treated as an Association of Persons (AOP) of the two assessees. The decision emphasized the importance of consistency in tax assessments and highlighted that authorities should not deviate from a settled position without strong justification. en-us Tue, 13 Oct 2009 00:00:00 +0530 Thu, 02 Feb 2012 09:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75703 The court allowed the appeals, setting aside the Tribunal's order and restoring the order of the Commissioner of Income-tax (Appeals). The court held that Alok Nursing Home could not be treated as an Association of Persons (AOP) of the two assessees. The decision emphasized the importance of consistency in tax assessments and highlighted that authorities should not deviate from a settled position without strong justification. Case-Laws Income Tax Tue, 13 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75703