https://www.taxtmi.com/caselaws?id=208629 The High Court remanded the case to the Tribunal for reconsideration in light of the amended provisions of section 145 of the Income-tax Act, emphasizing the importance of adhering to the methods prescribed under the amended section rather than relying on pre-amendment judgments. The decision underscores the need for consistency in applying legal provisions and considering the current legal framework in tax matters to maintain coherence and consistency in tax assessments. en-us Thu, 23 Sep 2010 00:00:00 +0530 Mon, 23 Jan 2012 08:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208629 The High Court remanded the case to the Tribunal for reconsideration in light of the amended provisions of section 145 of the Income-tax Act, emphasizing the importance of adhering to the methods prescribed under the amended section rather than relying on pre-amendment judgments. The decision underscores the need for consistency in applying legal provisions and considering the current legal framework in tax matters to maintain coherence and consistency in tax assessments. Case-Laws Income Tax Thu, 23 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208629