Settled issue by higher court - no concession in pending appeal; compute disputed tax excluding that issue. When an assessee has a favourable decision from the highest court on an issue, that issue is no longer disputed and no concession is required in a pending lower court appeal; if multiple issues exist, compute disputed tax by treating tax on the settled issue as nil and quantifying dispute only on the remaining issues.
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.
Settled issue by higher court - no concession in pending appeal; compute disputed tax excluding that issue.
When an assessee has a favourable decision from the highest court on an issue, that issue is no longer disputed and no concession is required in a pending lower court appeal; if multiple issues exist, compute disputed tax by treating tax on the settled issue as nil and quantifying dispute only on the remaining issues.
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