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Assessing Officer Must Maintain Consistency in Section 10A Deductions When Facts Remain Unchanged, Despite Res Judicata Inapplicability.

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....Deduction u/s.10A - When the facts and circumstances are identical, the AO should be barred from taking a different view in the matter. The ‘principle of res judicata’ is not attracted considering the ‘principle of consistency’.....

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