Principal of Consistency should be followed on principal laid down in case of Assessee’s Sister Concern

Brief of the case

ITAT Mumbai held In the case of  DCIT v. The Indian Hotels Co. Pvt. Ltd. that principle of consistency should be followed when there were similar issues and the similar principal was laid down in the case of Assessee’s Sister Concern.

Facts of the Case

The assessee, is engaged in the business of hoteliering, catering etc., filed a revised return claiming deduction

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