If facts are same then ITAT has to its follow its earlier decision

The assessee is a company engaged in management consultancy, implementation of internal controls, system audits, arranging finance from financial institutions and financing and advisory services in the capital markets. It is also doing NBFC business and is a Non-banking Finance Company registered with the Reserve Bank of India and is engaged in financing business sine 1986. During the impugned assessment year it disclosed long-term capital gain of Rs.  43,16,233/- along with short-term capital gain of Rs.  13,21,932/- (STT paid) and STGS of Rs.  19,865/-.

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