Tax Consistency Upheld: Depreciation on Fixed Assets u/s 115JB Shouldn't Change Without New Circumstances.

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....MAT - Disallowance of depreciation on fixed assets to the book profits computed u/s 115JB - resadjudicata - Once the claim of the assessee has been accepted in earlier financial years, then there is no reason for the AO to disturb the settled position unless otherwise there is a complete change in facts for the year under consideration.....