https://www.taxtmi.com/caselaws?id=262799 The Court upheld the Tribunal's decision in the appeals challenging the order for Assessment years 2006-2007, 2008-2009, and 2004-2005 regarding the interpretation of Section 10A benefits. It emphasized the importance of consistency in applying deductions under Section 10A, based on established precedents like CIT v/s Western Outdoor Interactive P. Ltd and CIT v Paul Brothers. The Court ruled that once a deduction is allowed and accepted in the initial year, it cannot be disallowed in subsequent years without withdrawal, dismissing the appeals due to lack of substantial legal questions raised by the Revenue. en-us Mon, 10 Aug 2015 00:00:00 +0530 Thu, 20 Aug 2015 10:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262799 The Court upheld the Tribunal's decision in the appeals challenging the order for Assessment years 2006-2007, 2008-2009, and 2004-2005 regarding the interpretation of Section 10A benefits. It emphasized the importance of consistency in applying deductions under Section 10A, based on established precedents like CIT v/s Western Outdoor Interactive P. Ltd and CIT v Paul Brothers. The Court ruled that once a deduction is allowed and accepted in the initial year, it cannot be disallowed in subsequent years without withdrawal, dismissing the appeals due to lack of substantial legal questions raised by the Revenue. Case-Laws Income Tax Mon, 10 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262799