Antony Waste Handling Cell Pvt. Ltd. vs ACIT

Whether the assessee, engaged in collection, segregation, and transportation of municipal solid waste under contracts with municipal corporations, qualifies for deduction under section 80-IA(4) of the Income Tax Act 1961 as a 'Solid Waste Management System' developer/operator --- Held No. Whether the principle of consistency applies when deduction under section 80-IA was allowed in earlier assessment years without change in facts --- Held No, as the initial allowance was erroneous and the AO can correct mistakes in subsequent years.