https://www.taxtmi.com/caselaws?id=278946 Consistent acceptance of an assessee's claim in earlier years supports the same treatment in a later year where the Revenue shows no distinguishing facts; on that basis, the telecommunication activity was treated as eligible for deduction under section 80IA. Ad hoc disallowance of telephone, travel and office expenses is not justified without specific material showing personal or non-business use; in the absence of such evidence, only the reduced disallowance was sustained. The Revenue's challenge therefore failed and the relief granted by the first appellate authority was maintained. en-us Fri, 30 Nov 2012 00:00:00 +0530 Tue, 26 Feb 2019 11:47:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278946 Consistent acceptance of an assessee's claim in earlier years supports the same treatment in a later year where the Revenue shows no distinguishing facts; on that basis, the telecommunication activity was treated as eligible for deduction under section 80IA. Ad hoc disallowance of telephone, travel and office expenses is not justified without specific material showing personal or non-business use; in the absence of such evidence, only the reduced disallowance was sustained. The Revenue's challenge therefore failed and the relief granted by the first appellate authority was maintained. Case-Laws Income Tax Fri, 30 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278946