https://www.taxtmi.com/caselaws?id=195889 The Court dismissed the appeal on all three issues, emphasizing the importance of consistency in applying legal provisions and factual findings across similar cases to maintain coherence and fairness in judgments. The appellant's arguments regarding the project's connection to a larger approved project and the pro rata claim of deduction were rejected due to previous consistent Tribunal decisions on similar matters. Additionally, the Court upheld the Tribunal's decision regarding the violation of commercial area provisions, citing precedent and the need for uniformity in legal interpretations. en-us Mon, 29 Aug 2016 00:00:00 +0530 Mon, 13 Nov 2017 21:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195889 The Court dismissed the appeal on all three issues, emphasizing the importance of consistency in applying legal provisions and factual findings across similar cases to maintain coherence and fairness in judgments. The appellant's arguments regarding the project's connection to a larger approved project and the pro rata claim of deduction were rejected due to previous consistent Tribunal decisions on similar matters. Additionally, the Court upheld the Tribunal's decision regarding the violation of commercial area provisions, citing precedent and the need for uniformity in legal interpretations. Case-Laws Income Tax Mon, 29 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195889