Binding precedent controlled the dispute, and the assessee's claim for relief was allowed.

The Supreme Court followed its earlier decisions in Ajanta Pharma Limited and Bhari Information Tech. Sys. P. Ltd., holding that those rulings governed the controversy and supported the assessee's claim to relief. On that basis, the civil appeal was allowed in favour of the assessee.

---

---

Issues: Whether the assessee was entitled to the relief claimed in the appeal in view of the binding decisions relied upon by the Court.

Analysis: The appeal was disposed of by following the earlier decisions in Ajanta Pharma Limited and Bhari Information Tech. Sys. P. Ltd., which governed the controversy and supported the assessee's claim.

Conclusion: The civil appeal was allowed in favour of the assessee.

---