https://www.taxtmi.com/caselaws?id=303797 The Tribunal dismissed the Revenue's appeals, affirming the CIT(Appeals) decision to allow the deduction under Section 80-IA of the Income-tax Act for windmill units. The Tribunal emphasized the binding nature of High Court judgments on all authorities and the importance of upholding judicial decisions for public confidence in the legal system. It highlighted the need for consistency in following legal precedents and stated that the Assessing Officer lacked justification to reopen the assessments. en-us Fri, 10 Aug 2018 00:00:00 +0530 Mon, 15 Aug 2022 14:08:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303797 The Tribunal dismissed the Revenue's appeals, affirming the CIT(Appeals) decision to allow the deduction under Section 80-IA of the Income-tax Act for windmill units. The Tribunal emphasized the binding nature of High Court judgments on all authorities and the importance of upholding judicial decisions for public confidence in the legal system. It highlighted the need for consistency in following legal precedents and stated that the Assessing Officer lacked justification to reopen the assessments. Case-Laws Income Tax Fri, 10 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303797