https://www.taxtmi.com/caselaws?id=398606 The Tribunal allowed the assessee's appeal, granting deduction u/s. 80IB(10) on a pro-rata basis for shops and commercial establishments for the assessment year 2014-15. The decision was based on the principle of consistency and the absence of any change in facts from previous years, following precedents and emphasizing that unless the deduction is withdrawn in the first year, it cannot be denied in subsequent years. Consequently, the order of the CIT(A) was set aside, and the deduction on a pro-rata basis was allowed for the current assessment year. en-us Wed, 16 Sep 2020 00:00:00 +0530 Sat, 19 Sep 2020 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398606 The Tribunal allowed the assessee's appeal, granting deduction u/s. 80IB(10) on a pro-rata basis for shops and commercial establishments for the assessment year 2014-15. The decision was based on the principle of consistency and the absence of any change in facts from previous years, following precedents and emphasizing that unless the deduction is withdrawn in the first year, it cannot be denied in subsequent years. Consequently, the order of the CIT(A) was set aside, and the deduction on a pro-rata basis was allowed for the current assessment year. Case-Laws Income Tax Wed, 16 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398606