https://www.taxtmi.com/caselaws?id=185871 Section 10A exemption was upheld because the same issue had already been decided in the assessee's own case for an earlier year and that view had been affirmed by the High Court. As no material factual distinction was shown for the year under review, the Tribunal followed the earlier on consistency grounds and sustained the relief granted to the assessee. The Revenue's challenge therefore failed. en-us Fri, 18 May 2012 00:00:00 +0530 Wed, 31 Aug 2016 16:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185871 Section 10A exemption was upheld because the same issue had already been decided in the assessee's own case for an earlier year and that view had been affirmed by the High Court. As no material factual distinction was shown for the year under review, the Tribunal followed the earlier on consistency grounds and sustained the relief granted to the assessee. The Revenue's challenge therefore failed. Case-Laws Income Tax Fri, 18 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185871