https://www.taxtmi.com/caselaws?id=282219 The Tribunal upheld the allowance of deduction under section 80IA of the Income Tax Act for the relevant assessment years, dismissing the Revenue's appeals and affirming the orders of the Commissioner of Income Tax (Appeals) in favor of the assessee. The decision was based on the principle of consistency and previous favorable rulings by ITAT, Ahmedabad, regarding similar issues, emphasizing the importance of following consistent practices in tax proceedings. en-us Thu, 11 Oct 2018 00:00:00 +0530 Tue, 18 Apr 2023 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282219 The Tribunal upheld the allowance of deduction under section 80IA of the Income Tax Act for the relevant assessment years, dismissing the Revenue's appeals and affirming the orders of the Commissioner of Income Tax (Appeals) in favor of the assessee. The decision was based on the principle of consistency and previous favorable rulings by ITAT, Ahmedabad, regarding similar issues, emphasizing the importance of following consistent practices in tax proceedings. Case-Laws Income Tax Thu, 11 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282219