https://www.taxtmi.com/caselaws?id=181378 Deduction under section 10B was allowed where the assessee's unit was treated as a hundred per cent export oriented undertaking on the strength of Software Technology Park of India approval, supported by the CBDT instruction and administrative clarification relied upon by the assessee. The Tribunal also applied the rule of consistency because the same deduction had been accepted in scrutiny assessment for the immediately preceding year, with no change in facts or law and no showing of reopening or revision of that earlier order. On that basis, the Revenue was not permitted to take a different view in the year under appeal, and the deduction claim was accepted. en-us Fri, 23 Apr 2010 00:00:00 +0530 Wed, 27 Sep 2023 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181378 Deduction under section 10B was allowed where the assessee's unit was treated as a hundred per cent export oriented undertaking on the strength of Software Technology Park of India approval, supported by the CBDT instruction and administrative clarification relied upon by the assessee. The Tribunal also applied the rule of consistency because the same deduction had been accepted in scrutiny assessment for the immediately preceding year, with no change in facts or law and no showing of reopening or revision of that earlier order. On that basis, the Revenue was not permitted to take a different view in the year under appeal, and the deduction claim was accepted. Case-Laws Income Tax Fri, 23 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181378