https://www.taxtmi.com/caselaws?id=259435 The High Court set aside the Tribunal's decision to remand a case due to the pendency of an appeal, emphasizing the binding nature of Special Bench decisions on smaller Benches. The Court instructed the Tribunal to redecide the issue within two months, with the option to follow or not follow the Special Bench decision, highlighting the necessity of adhering to legal precedents and quasi-judicial discipline for a fair resolution. en-us Tue, 24 Jun 2014 00:00:00 +0530 Mon, 11 May 2015 07:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259435 The High Court set aside the Tribunal's decision to remand a case due to the pendency of an appeal, emphasizing the binding nature of Special Bench decisions on smaller Benches. The Court instructed the Tribunal to redecide the issue within two months, with the option to follow or not follow the Special Bench decision, highlighting the necessity of adhering to legal precedents and quasi-judicial discipline for a fair resolution. Case-Laws Income Tax Tue, 24 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259435