https://www.taxtmi.com/caselaws?id=186497 The tribunal upheld the Ld. Commissioner of Income Tax (Appeals) order allowing the claim of deduction u/s 10A for the assessee, dismissing the Revenue's appeal. The decision was based on the principle of Rules of Consistency, as the matter had been settled in favor of the assessee in a previous assessment year. The tribunal found no infirmity in the order and cited a previous decision in the assessee's case to support the outcome. en-us Thu, 28 Jul 2011 00:00:00 +0530 Tue, 20 Sep 2016 18:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186497 The tribunal upheld the Ld. Commissioner of Income Tax (Appeals) order allowing the claim of deduction u/s 10A for the assessee, dismissing the Revenue's appeal. The decision was based on the principle of Rules of Consistency, as the matter had been settled in favor of the assessee in a previous assessment year. The tribunal found no infirmity in the order and cited a previous decision in the assessee's case to support the outcome. Case-Laws Income Tax Thu, 28 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186497