https://www.taxtmi.com/caselaws?id=344843 The ITAT dismissed the department's appeals for A.Ys. 2010-11 and 2011-12, upholding the CIT(A)'s deletions of various disallowances and additions. The ITAT allowed the assessee's appeal for A.Y. 2011-12, reversing the CIT(A)'s confirmation of disallowance of prior period expenditure. The judgment emphasizes the importance of consistency in tax treatment across years and adherence to judicial precedents. en-us Tue, 28 Feb 2017 00:00:00 +0530 Thu, 29 Jun 2017 12:52:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344843 The ITAT dismissed the department's appeals for A.Ys. 2010-11 and 2011-12, upholding the CIT(A)'s deletions of various disallowances and additions. The ITAT allowed the assessee's appeal for A.Y. 2011-12, reversing the CIT(A)'s confirmation of disallowance of prior period expenditure. The judgment emphasizes the importance of consistency in tax treatment across years and adherence to judicial precedents. Case-Laws Income Tax Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344843