https://www.taxtmi.com/caselaws?id=356283 The Tribunal upheld the Ld. CIT(A)'s order, emphasizing the importance of following binding precedents set by the Jurisdictional High Court and the Supreme Court. The Tribunal found no merit in the challenges to the validity of the CIT(A)'s order and clarified that consistent deductions in subsequent years were denied due to specific receipts not meeting the criteria for deduction under section 80IB. The appeals were dismissed, with costs imposed on the assessee for misusing the legal process. en-us Wed, 21 Feb 2018 00:00:00 +0530 Wed, 28 Feb 2018 06:31:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356283 The Tribunal upheld the Ld. CIT(A)'s order, emphasizing the importance of following binding precedents set by the Jurisdictional High Court and the Supreme Court. The Tribunal found no merit in the challenges to the validity of the CIT(A)'s order and clarified that consistent deductions in subsequent years were denied due to specific receipts not meeting the criteria for deduction under section 80IB. The appeals were dismissed, with costs imposed on the assessee for misusing the legal process. Case-Laws Income Tax Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356283