Deferment of appeals under section 158AB allows postponing appeals on identical questions of law until a favourable decision is obtained. Deferment of departmental appeals under section 158AB permits deferring appeals on grounds raising identical questions of law until a final favourable decision is received; where multiple grounds exist, if the cumulative tax effect of identical-question and residual grounds exceeds the monetary threshold, appeals on residual grounds must be filed immediately while identical-question grounds may be deferred and filed after the favourable decision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deferment of appeals under section 158AB allows postponing appeals on identical questions of law until a favourable decision is obtained.
Deferment of departmental appeals under section 158AB permits deferring appeals on grounds raising identical questions of law until a final favourable decision is received; where multiple grounds exist, if the cumulative tax effect of identical-question and residual grounds exceeds the monetary threshold, appeals on residual grounds must be filed immediately while identical-question grounds may be deferred and filed after the favourable decision.
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