https://www.taxtmi.com/caselaws?id=197418 The High Court upheld the Tribunal's decision to allow the deduction under Section 80-IB for the relevant years based on the principle of consistency and the application of legal precedents regarding the acceptance of earlier decisions in Income Tax proceedings. The Court dismissed the appeals, finding that no substantial question of law was involved, and relying on established legal principles and previous judgments, including the applicability of res judicata in Income Tax proceedings. en-us Mon, 07 Jul 2014 00:00:00 +0530 Sat, 06 Jan 2018 07:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197418 The High Court upheld the Tribunal's decision to allow the deduction under Section 80-IB for the relevant years based on the principle of consistency and the application of legal precedents regarding the acceptance of earlier decisions in Income Tax proceedings. The Court dismissed the appeals, finding that no substantial question of law was involved, and relying on established legal principles and previous judgments, including the applicability of res judicata in Income Tax proceedings. Case-Laws Income Tax Mon, 07 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197418