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        Case ID :

        Applicability of Doctrine of Merger - The doctrine of merger...

        Doctrine of Merger Doesn't Apply: Apex Court Allows Appeal Withdrawal Without Merits Order, Not Affirming CESTAT's Decision.

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                          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.
                                Applicability of Doctrine of Merger - The doctrine of merger would not apply in this case. This is because the Apex Court while permitting leave to withdraw the appeal has not passed any order on merits. The appeal had not even been admitted. The order of the Apex Court is also not an order rejecting the appeal and, therefore, the said order cannot be said to be an order of affirmance of the order of CESTAT. - HC
                                Note: It is a system-generated summary and is for quick reference only.

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                                ActsIncome Tax
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