https://www.taxtmi.com/caselaws?id=287545 The appeal filed by the Revenue was dismissed, and the appeal filed by the assessee was partly allowed. The ITAT upheld the CIT(A)'s decisions based on consistent interpretations and previous ITAT rulings, emphasizing judicial discipline and the need to follow higher appellate authorities' orders. The ITAT directed necessary adjustments and allowances in line with established legal principles and facts. en-us Thu, 25 Jan 2018 00:00:00 +0530 Sat, 18 Apr 2020 11:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287545 The appeal filed by the Revenue was dismissed, and the appeal filed by the assessee was partly allowed. The ITAT upheld the CIT(A)'s decisions based on consistent interpretations and previous ITAT rulings, emphasizing judicial discipline and the need to follow higher appellate authorities' orders. The ITAT directed necessary adjustments and allowances in line with established legal principles and facts. Case-Laws Income Tax Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287545