https://www.taxtmi.com/caselaws?id=308731 The Court allowed the appeals, ruling in favor of the assessee and against the Revenue. The denial of benefits for one year did not set a precedent for subsequent years, and the appellant's eligibility for Section 10A deduction in a prior year established a consistent pattern. The Court emphasized the need for uniformity in tax adjudication across different assessment years, ultimately granting relief to the appellant for the relevant assessment years under Section 10A of the IT Act. en-us Mon, 31 Oct 2022 00:00:00 +0530 Sat, 15 Jul 2023 19:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308731 The Court allowed the appeals, ruling in favor of the assessee and against the Revenue. The denial of benefits for one year did not set a precedent for subsequent years, and the appellant's eligibility for Section 10A deduction in a prior year established a consistent pattern. The Court emphasized the need for uniformity in tax adjudication across different assessment years, ultimately granting relief to the appellant for the relevant assessment years under Section 10A of the IT Act. Case-Laws Income Tax Mon, 31 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308731