https://www.taxtmi.com/caselaws?id=169172 The Tribunal dismissed the Revenue's appeal, upholding the assessee's entitlement to deduction under section 80-IB(4) for the assessment year 2010-11. The Tribunal emphasized the importance of following settled decisions and judicial discipline, noting that the Department's repeated appeals on the same issue were unjustified. The decision reiterated the need for subordinate authorities to adhere to orders of higher appellate authorities and discouraged re-litigation of resolved matters. en-us Wed, 20 Aug 2014 00:00:00 +0530 Mon, 06 Apr 2015 22:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169172 The Tribunal dismissed the Revenue's appeal, upholding the assessee's entitlement to deduction under section 80-IB(4) for the assessment year 2010-11. The Tribunal emphasized the importance of following settled decisions and judicial discipline, noting that the Department's repeated appeals on the same issue were unjustified. The decision reiterated the need for subordinate authorities to adhere to orders of higher appellate authorities and discouraged re-litigation of resolved matters. Case-Laws Income Tax Wed, 20 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169172