https://www.taxtmi.com/caselaws?id=238192 The ITAT allowed the Assessee's appeal for statistical purposes, directing a reconsideration by the A.O. for A.Y. 2005-06, aligning with the decision for A.Y. 04-05 due to similarities in facts. The ITAT emphasized consistent legal principles' application, ensuring the Assessee's opportunity to present its case. The judgment promoted fair adjudication and adherence to statutory provisions by requiring a re-examination in line with the law, maintaining continuity with the previous year's order. en-us Fri, 11 Oct 2013 00:00:00 +0530 Fri, 18 Oct 2013 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238192 The ITAT allowed the Assessee's appeal for statistical purposes, directing a reconsideration by the A.O. for A.Y. 2005-06, aligning with the decision for A.Y. 04-05 due to similarities in facts. The ITAT emphasized consistent legal principles' application, ensuring the Assessee's opportunity to present its case. The judgment promoted fair adjudication and adherence to statutory provisions by requiring a re-examination in line with the law, maintaining continuity with the previous year's order. Case-Laws Income Tax Fri, 11 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238192