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2013 (12) TMI 830 - AT - Income TaxDeduction u/s 80IC - prohibited category of business - principle of res-judicata - Held that:- This is the ninth year of relief being claimed by the assessee. In all the earlier eight years, relief has been allowed on identical facts and the same has not been disturbed. In view of the above, respectfully following the above decision of Hon'ble Jurisdictional High Court [2013 (6) TMI 70 - DELHI HIGH COURT] as well as Hon'ble Supreme Court [2013 (10) TMI 324 - SUPREME COURT], we are of the opinion that on the principle of consistency, learned CIT(A) was justified in directing the Assessing Officer to allow deduction under Section 80IC of the Act
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