https://www.taxtmi.com/caselaws?id=179977 The Tribunal upheld the CIT(A)'s decision to allow the deduction under section 80IB for the assessment year 2006-07, emphasizing the principle of consistency in tax assessments. The assessee's manufacturing activities were deemed eligible for the deduction, as previously accepted by the Department in earlier assessment years. The Tribunal dismissed the Revenue's appeal, underscoring the importance of adhering to past decisions unless significant changes in the case's facts and circumstances warrant otherwise. en-us Fri, 13 Sep 2013 00:00:00 +0530 Wed, 16 Nov 2016 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179977 The Tribunal upheld the CIT(A)'s decision to allow the deduction under section 80IB for the assessment year 2006-07, emphasizing the principle of consistency in tax assessments. The assessee's manufacturing activities were deemed eligible for the deduction, as previously accepted by the Department in earlier assessment years. The Tribunal dismissed the Revenue's appeal, underscoring the importance of adhering to past decisions unless significant changes in the case's facts and circumstances warrant otherwise. Case-Laws Income Tax Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179977