Bench: Shri Vijay Pal Rao & Shri B.M. Biyani
80I, the revenue cannot be allowed to turn around and contend that the deduction under the said section is not allowable in respect of the assessment years in question". The S.L.P. filed by the Revenue against this judgment stands dismissed in [2004] 266 ITR 4 [St.]. The principle of consistency has been followed by the other High Courts in several