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2017 (7) TMI 139 - HC - Income TaxDeduction under Section 35D - Held that:- Apex Court in the case of C.C.E., Navi Mumbai Vs. Amar Bitumen & Allied Products Pvt. Ltd.(2006 (8) TMI 187 - SUPREME COURT OF INDIA) has held that the principles of consistency has to be followed. According to the Assessee, in the last assessment year, the same amount was claimed as deduction under Section 35D of the Act and allowed by the Revenue. The Revenue has not assailed the said order. In view of the above, the order with regard to previous assessment year has become final. The same principle will have to be adopted. More particularly, when the same amount was claimed as deduction under Section 35D of the Act for the earlier year also
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