https://www.taxtmi.com/caselaws?id=363171 The High Court of Bombay upheld the Tribunal's decision in an appeal challenging an order under Section 260A of the Income Tax Act, 1961 for Assessment Year 2008-09. The case involved the disallowance under Section 37(1) and its subsequent deletion by the Tribunal based on the principle of consistency. The Court emphasized the importance of adhering to consistent principles in tax assessments unless there is a material change in facts or law. The appeal was dismissed without costs as it did not raise any substantial question of law. en-us Thu, 28 Jun 2018 00:00:00 +0530 Thu, 27 Dec 2018 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363171 The High Court of Bombay upheld the Tribunal's decision in an appeal challenging an order under Section 260A of the Income Tax Act, 1961 for Assessment Year 2008-09. The case involved the disallowance under Section 37(1) and its subsequent deletion by the Tribunal based on the principle of consistency. The Court emphasized the importance of adhering to consistent principles in tax assessments unless there is a material change in facts or law. The appeal was dismissed without costs as it did not raise any substantial question of law. Case-Laws Income Tax Thu, 28 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363171