https://www.taxtmi.com/caselaws?id=291725 The ITAT dismissed the Revenue's appeal, upholding the CIT(A) decision based on the committee report allowing a 15% variation in electricity consumption. The judgment emphasized consistency in assessment approach in similar cases, highlighting the importance of following established norms and principles in tax assessments for fair treatment across cases with similar facts and issues. en-us Thu, 26 Oct 2017 00:00:00 +0530 Tue, 24 Nov 2020 09:38:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291725 The ITAT dismissed the Revenue's appeal, upholding the CIT(A) decision based on the committee report allowing a 15% variation in electricity consumption. The judgment emphasized consistency in assessment approach in similar cases, highlighting the importance of following established norms and principles in tax assessments for fair treatment across cases with similar facts and issues. Case-Laws Income Tax Thu, 26 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291725