https://www.taxtmi.com/caselaws?id=260356 The Tribunal held that the Assessing Officer could not disallow the deduction under Section 80 IC for the Assessment Year 2008-09 as deductions had been consistently allowed in previous years without disturbance in assessments. The AO's denial was deemed inconsistent with the principle of finality in legal proceedings and tax assessment consistency. The Tribunal directed the AO to grant the deduction, allowing the appeal of the assessee for statistical purposes. en-us Wed, 13 May 2015 00:00:00 +0530 Tue, 09 Jun 2015 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260356 The Tribunal held that the Assessing Officer could not disallow the deduction under Section 80 IC for the Assessment Year 2008-09 as deductions had been consistently allowed in previous years without disturbance in assessments. The AO's denial was deemed inconsistent with the principle of finality in legal proceedings and tax assessment consistency. The Tribunal directed the AO to grant the deduction, allowing the appeal of the assessee for statistical purposes. Case-Laws Income Tax Wed, 13 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260356