https://www.taxtmi.com/caselaws?id=32726 The Rajasthan High Court upheld the Tribunal's decision to allow the deduction under sections 80HH and 80-I for an industrial unit, emphasizing the principle of consistency in granting the benefit. The Court rejected the argument that the deduction was not available due to the factory starting production after a certain date. Relying on precedent, the Court dismissed the appeal, stating that the issue was settled by a previous judgment. en-us Thu, 25 Sep 2008 00:00:00 +0530 Wed, 25 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32726 The Rajasthan High Court upheld the Tribunal's decision to allow the deduction under sections 80HH and 80-I for an industrial unit, emphasizing the principle of consistency in granting the benefit. The Court rejected the argument that the deduction was not available due to the factory starting production after a certain date. Relying on precedent, the Court dismissed the appeal, stating that the issue was settled by a previous judgment. Case-Laws Income Tax Thu, 25 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32726