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2018 (6) TMI 1761 - AT - Income TaxDenial of the benefit of deduction u/s 10A - Whether approval of the Director, STPI, was sufficient and conclusive evidence to be eligible to claim deduction u/s 10A ? - HELD THAT:- Since the facts forming the basis for the addition made for all these years are similar, in view of the decision of the Hon’ble Apex Court in the case of Radha Saomi Satsang [1991 (11) TMI 2 - SUPREME COURT] the Department has to take a consistent view, in the absence of any compelling reasons. On a reading of the record and the orders for all these years, we do not find any compelling reasons to depart from the view taken by the learned AO in the orders dated 29.3.2016 for the AYs 2003-04 to 2007-08.We, therefore, hold the issue in favour of the assessee and direct the learned AO to allow deduction u/s 10A .
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