S. 10A : Free trade zone-Deduction allowed for the first time in assessment year 1997-98-Deduction allowable in the assessment year 2001-02-Res Judicata-Not strictly applicable-Principle of consistency to be followed.
CGI Information Systems and Management Consultants Pvt. Ltd. v ITO (2023) 455 ITR 265 /153 taxmann.com 376 (Karn)(HC)