https://www.taxtmi.com/caselaws?id=395222 The Tribunal upheld the appellant's eligibility for the deduction under section 80-IB (3) of the Act, emphasizing the principle of consistency in tax assessments. Relying on past precedents and the appellant's consistent claims in prior years, the Tribunal directed the Assessing Officer to allow the deduction claimed, noting that once accepted, deductions should continue in subsequent years unless explicitly withdrawn. The appellant's claim, supported by a Chartered Accountant certificate, was deemed valid despite lacking substantial evidence on production commencement dates, as the Tribunal prioritized the historical acceptance of similar deductions. en-us Wed, 11 Mar 2020 00:00:00 +0530 Tue, 12 May 2020 12:47:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395222 The Tribunal upheld the appellant's eligibility for the deduction under section 80-IB (3) of the Act, emphasizing the principle of consistency in tax assessments. Relying on past precedents and the appellant's consistent claims in prior years, the Tribunal directed the Assessing Officer to allow the deduction claimed, noting that once accepted, deductions should continue in subsequent years unless explicitly withdrawn. The appellant's claim, supported by a Chartered Accountant certificate, was deemed valid despite lacking substantial evidence on production commencement dates, as the Tribunal prioritized the historical acceptance of similar deductions. Case-Laws Income Tax Wed, 11 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395222