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2023 (5) TMI 549 - HC - Income TaxSecondment costs incurred by the respondent/assessee - no dispute raised that in the earlier AYs secondment costs were allowed - HELD THAT:- There was, to our minds, no rationale in the AO allowing 50% of the cost and disallowing the remaining costs; what is sauce for the goose is sauce for the gander. The approach of the AO bordered on whimsicality. While we are conscious that the principle of res judicata has no place in the Income Tax regime, the principle of consistency, which is equally weighty, has been applied by the court where circumstances are pari materia with the facts obtaining in the period in issue. Accordingly, we find no reason to interfere with the impugned order passed by the Tribunal.
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