https://www.taxtmi.com/caselaws?id=289487 The tribunal upheld the CIT (A) order, dismissing revenue appeals and assessee C.Os. regarding eligibility of deduction u/s 80IA for infrastructure facility. Despite revenue's argument on work not meeting new infrastructure criteria, tribunal, citing consistency in past allowance, upheld CIT (A) decision. Tribunal noted no factual difference from prior cases where deduction was allowed, rejecting revenue's partial allowance stance. Emphasizing the principle of consistency and past approvals, tribunal found in favor of the assessee, affirming the CIT (A) decision and dismissing all appeals and C.Os. en-us Fri, 10 Aug 2018 00:00:00 +0530 Mon, 03 Aug 2020 14:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289487 The tribunal upheld the CIT (A) order, dismissing revenue appeals and assessee C.Os. regarding eligibility of deduction u/s 80IA for infrastructure facility. Despite revenue's argument on work not meeting new infrastructure criteria, tribunal, citing consistency in past allowance, upheld CIT (A) decision. Tribunal noted no factual difference from prior cases where deduction was allowed, rejecting revenue's partial allowance stance. Emphasizing the principle of consistency and past approvals, tribunal found in favor of the assessee, affirming the CIT (A) decision and dismissing all appeals and C.Os. Case-Laws Income Tax Fri, 10 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289487