https://www.taxtmi.com/article/detailed?id=1328 Tribunals must identify and decide all legal issues, giving primacy to controlling higher-court precedent; absent such authority, apply first principles or authoritative High Court decisions. Coordinate-bench and larger-bench rulings bind lower authorities and must be followed. Tribunal decisions prevail over departmental clarifications in conflicts. In taxing statutes, contextual interpretation aligned with the statute's object is required, and administrative officers must follow binding judicial pronouncements to maintain consistency in tax adjudication. en-us Tue, 21 Jun 2011 18:57:57 +0530 Tue, 21 Jun 2011 18:58:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1328 Tribunals must identify and decide all legal issues, giving primacy to controlling higher-court precedent; absent such authority, apply first principles or authoritative High Court decisions. Coordinate-bench and larger-bench rulings bind lower authorities and must be followed. Tribunal decisions prevail over departmental clarifications in conflicts. In taxing statutes, contextual interpretation aligned with the statute's object is required, and administrative officers must follow binding judicial pronouncements to maintain consistency in tax adjudication. Articles Service Tax Tue, 21 Jun 2011 18:57:57 +0530 https://www.taxtmi.com/article/detailed?id=1328