Assessee's Section 80-IC Deductions Approved Based on Consistency, Despite No CBDT Notification for Industrial Area Designation.

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....Deduction u/ 80IC - AR submitted that assessee has been claiming deduction under section 80-IC since A.Y. 2011-12 and the same has never been disallowed - principles of consistency - there was no CBDT notification notifying the industrial area as per the scheme framed - Deduction allowed....