https://www.taxtmi.com/caselaws?id=65551 The Tribunal dismissed the departmental appeal due to the lack of Committee on Disputes (COD) approval, emphasizing the necessity of such approval in disputes involving Public Sector Undertakings (PSUs). The decision highlights the procedural requirements in tax disputes with government entities and PSUs, in line with the Supreme Court's directive. The department may reinitiate the appeal upon obtaining COD approval, as per the Tribunal's ruling. en-us Fri, 11 Jul 2008 00:00:00 +0530 Wed, 16 Feb 2011 15:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65551 The Tribunal dismissed the departmental appeal due to the lack of Committee on Disputes (COD) approval, emphasizing the necessity of such approval in disputes involving Public Sector Undertakings (PSUs). The decision highlights the procedural requirements in tax disputes with government entities and PSUs, in line with the Supreme Court's directive. The department may reinitiate the appeal upon obtaining COD approval, as per the Tribunal's ruling. Case-Laws Income Tax Fri, 11 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65551