https://www.taxtmi.com/caselaws?id=418671 A deduction claim under Section 10B could not be disallowed for one isolated year where the Revenue had accepted the claim in the initial year and in later years on the same facts, and no cogent explanation was given for a different treatment. The Tribunal applied that consistency-based approach, and the High Court upheld it while declining to examine the wider controversy over STP authority approval. The Revenue's challenge failed, and the assessee's entitlement to the deduction remained intact for the year in question. en-us Mon, 17 Jan 2022 00:00:00 +0530 Tue, 22 Feb 2022 07:23:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418671 A deduction claim under Section 10B could not be disallowed for one isolated year where the Revenue had accepted the claim in the initial year and in later years on the same facts, and no cogent explanation was given for a different treatment. The Tribunal applied that consistency-based approach, and the High Court upheld it while declining to examine the wider controversy over STP authority approval. The Revenue's challenge failed, and the assessee's entitlement to the deduction remained intact for the year in question. Case-Laws Income Tax Mon, 17 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418671