Section 263 Revision Not Justified: Assessment Order Consistent with Tribunal's Past Decisions on Section 40(a)(ia) Issues.

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....Revision u/s 263 - Disallowance u/s 40(a)(ia) - when the Assessing Officer as well as the Addl. CIT who gave directions under S.144A, have applied their mind to a particular issue, it cannot be said that the assessment order is either erroneous or prejudicial to the interests of the Revenue when it is in accordance with the earlier years order of the Tribunal on similar issue.... - AT....