Deduction u/s 80IC stands allowed on the basis of consistency.

ITO Vs Indica Industries Pvt. Ltd. (ITAT Delhi)

Unless and until the position in initial year is disturbed, it is not possible to take a different view for the subsequent assessment years .

It can be seen from the impugned order that ld. CIT(A) noted that assessment year 2014-15 is not the initial year to claim the deduction u/s. 80IC of the Act in respect of the manufacturing unit-III at Kotdwar. Learned CIT(A) noted that the learned Assessing Officer denied the claim of deduction of the

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