https://www.taxtmi.com/caselaws?id=462329 The disputed tax treatment of "Option Price Contribution" had been consistently decided in favour of the assessee across assessment years 2002-03 to 2023-24, and the Tribunal had followed the same view. As no distinguishing feature was shown for the years in question, the Court applied the principle of consistency and declined to entertain the Revenue's appeals. The result was that the prior favourable treatment for the assessee was left undisturbed and the appeals were dismissed. en-us Mon, 10 Mar 2025 00:00:00 +0530 Tue, 10 Jun 2025 16:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462329 The disputed tax treatment of "Option Price Contribution" had been consistently decided in favour of the assessee across assessment years 2002-03 to 2023-24, and the Tribunal had followed the same view. As no distinguishing feature was shown for the years in question, the Court applied the principle of consistency and declined to entertain the Revenue's appeals. The result was that the prior favourable treatment for the assessee was left undisturbed and the appeals were dismissed. Case-Laws Income Tax Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462329