In the result, appeal of the assessee is allowed
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini
disallowance pertaining to interest income.” 40. Considering the consistent decision of the Tribunal on similar set of fact on similar component of income, and following the principle of consistency, we direct the AO to follow the order of Tribunal in AY 2007-08 dated 27.02.2017 and recomputed the eligible deduction under section 80IA accordingly.” 33. Considering the decision of Tribunal