https://www.taxtmi.com/caselaws?id=345027 The High Court of Bombay upheld the Tribunal's decision to allow the deduction under Section 35D for the Respondent company. The court emphasized the principle of consistency and the previous acceptance of the deduction by the Revenue for the same amount in the earlier assessment year, leading to the dismissal of the appeal without costs. en-us Thu, 15 Jun 2017 00:00:00 +0530 Wed, 05 Jul 2017 10:52:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345027 The High Court of Bombay upheld the Tribunal's decision to allow the deduction under Section 35D for the Respondent company. The court emphasized the principle of consistency and the previous acceptance of the deduction by the Revenue for the same amount in the earlier assessment year, leading to the dismissal of the appeal without costs. Case-Laws Income Tax Thu, 15 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345027