https://www.taxtmi.com/caselaws?id=468722 Relief granted in a substantially similar matter before a coordinate Bench was treated as equally applicable to the present assessee because the controversy was materially the same. On that parity basis, the Court extended the earlier relief to the respondent-assessee and answered the issue in its favour. The document reflects the principle of consistency in treating similar cases alike where the facts and controversy are substantially identical. en-us Mon, 27 May 2024 00:00:00 +0530 Mon, 18 May 2026 15:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468722 Relief granted in a substantially similar matter before a coordinate Bench was treated as equally applicable to the present assessee because the controversy was materially the same. On that parity basis, the Court extended the earlier relief to the respondent-assessee and answered the issue in its favour. The document reflects the principle of consistency in treating similar cases alike where the facts and controversy are substantially identical. Case-Laws Income Tax Mon, 27 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468722