On appeal by the revenue High Court affirmed the order of Tribunal by following the rule of consistency and revision order was quashed.(AY. 2010-11)
PCIT v. Indian Farmers Fertilizers Cooperative Ltd. (2020) 113 taxmann.com 598 (Delhi) (HC) Editorial: SLP is granted to the revenue PCIT v. Indian Farmers Fertilizers Cooperative Ltd. (2020) 270 Taxman 187 (SC)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Tax credit-High Court affirmed the order of Tribunal by following the rule of consistency-DTAA-India-Oman. [S.90(a)(ii), Art. 25 (4)]