https://www.taxtmi.com/caselaws?id=283510 The Tribunal upheld the assessee's grievance against the addition of Rs. 42,09,41,720 for alleged on money in specific projects for the assessment year 2012-13, citing consistency with a previous decision in the assessee's favor for the preceding year. The Tribunal emphasized the importance of factual distinctions to deviate from established rulings, leading to the deletion of the addition and granting relief to the assessee. The Commissioner (DR) acknowledged the similarity between the assessment years, underscoring the binding nature of precedents in decision-making. en-us Wed, 26 Apr 2017 00:00:00 +0530 Thu, 26 Sep 2019 13:02:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283510 The Tribunal upheld the assessee's grievance against the addition of Rs. 42,09,41,720 for alleged on money in specific projects for the assessment year 2012-13, citing consistency with a previous decision in the assessee's favor for the preceding year. The Tribunal emphasized the importance of factual distinctions to deviate from established rulings, leading to the deletion of the addition and granting relief to the assessee. The Commissioner (DR) acknowledged the similarity between the assessment years, underscoring the binding nature of precedents in decision-making. Case-Laws Income Tax Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283510