https://www.taxtmi.com/caselaws?id=780009 ITAT (DELHI - AT) allowed the assessee's deduction under section 80IA for subsequent years, holding that once permitted in the first year the deduction must be continued by the rule of consistency (per SC authority). The AO's reliance on a purported withdrawal of governmental approval was negated by the Jurisdictional HC's quashing of that withdrawal and by Revenue's failure to produce any fresh order rescinding the earlier approval. All grounds of appeal by the assessee were allowed. en-us Tue, 14 Oct 2025 00:00:00 +0530 Thu, 16 Oct 2025 08:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780009 ITAT (DELHI - AT) allowed the assessee's deduction under section 80IA for subsequent years, holding that once permitted in the first year the deduction must be continued by the rule of consistency (per SC authority). The AO's reliance on a purported withdrawal of governmental approval was negated by the Jurisdictional HC's quashing of that withdrawal and by Revenue's failure to produce any fresh order rescinding the earlier approval. All grounds of appeal by the assessee were allowed. Case-Laws Income Tax Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780009