https://www.taxtmi.com/caselaws?id=297313 The appeal was filed against the CIT (Appeals) order for Assessment Year 2012-13, challenging various issues including the allowance of full deduction under section 80IA and apportionment of common expenses. The Tribunal set aside the CIT (Appeals) order and restored the matter back to his file for a fresh decision, aligning with the pending decision for the previous assessment year. The Tribunal emphasized the need for consistency in decisions across assessment years and allowed the appeal for statistical purposes without further adjudication. en-us Fri, 25 Sep 2020 00:00:00 +0530 Thu, 26 Aug 2021 21:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297313 The appeal was filed against the CIT (Appeals) order for Assessment Year 2012-13, challenging various issues including the allowance of full deduction under section 80IA and apportionment of common expenses. The Tribunal set aside the CIT (Appeals) order and restored the matter back to his file for a fresh decision, aligning with the pending decision for the previous assessment year. The Tribunal emphasized the need for consistency in decisions across assessment years and allowed the appeal for statistical purposes without further adjudication. Case-Laws Income Tax Fri, 25 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297313