Home / 
Revenue Authorities Cannot Alter Consistent Tax Interpretations Without Significant Circumstantial Change Over Multiple Years.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Classification - If an entry has been interpreted consistently in a particular manner for several assessment years ordinarily it would not be permissible for the revenue to depart therefrom unless there is a material change.....
TaxTMI