https://www.taxtmi.com/caselaws?id=307269 The appeal by the revenue was dismissed, and the order of the CIT(A) was upheld, allowing the deduction claimed by the assessee under section 36(1)(viia) of the Income Tax Act. The Tribunal emphasized the principle of consistency and affirmed that the assessee was entitled to the claimed deductions under section 36(1)(viia). en-us Mon, 04 Jul 2022 00:00:00 +0530 Sat, 01 Apr 2023 08:19:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307269 The appeal by the revenue was dismissed, and the order of the CIT(A) was upheld, allowing the deduction claimed by the assessee under section 36(1)(viia) of the Income Tax Act. The Tribunal emphasized the principle of consistency and affirmed that the assessee was entitled to the claimed deductions under section 36(1)(viia). Case-Laws Income Tax Mon, 04 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307269