Section 80IA(4) deduction allowed based on principle of consistency

DCIT Vs Gateway Distriparks Ltd. (ITAT Mumbai) ITAT Mumbai held that assessee is entitled for deduction under section 80IA(4) of the Income Tax Act on the basis of principle of consistency. Accordingly, appeal of revenue dismissed and order of CIT(A) upheld. Facts- The assessee is a company engaged in the business of operating, maintaining, Containers Freight Station (CFS) approved by Ministry of Commerce and the Customs Department, Government of India. The assessee filed the return of income for AY 2018-19 on 23.10.2018 declaring a total income of Nil after claiming deductions under Chapter-...