https://www.taxtmi.com/caselaws?id=2247 The High Court held that COD clearance is not necessary for appeals involving non-residents represented by public sector undertakings. The Court overturned the Tribunal's dismissal of the appeal for lack of COD clearance, directing the Tribunal to consider the case on its merits. The decision favored the Revenue, emphasizing that COD approval is only mandatory for disputes between government entities and public sector undertakings, not for private entities or non-residents represented by public sector undertakings. en-us Tue, 21 Aug 2007 00:00:00 +0530 Sat, 12 Nov 2016 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2247 The High Court held that COD clearance is not necessary for appeals involving non-residents represented by public sector undertakings. The Court overturned the Tribunal's dismissal of the appeal for lack of COD clearance, directing the Tribunal to consider the case on its merits. The decision favored the Revenue, emphasizing that COD approval is only mandatory for disputes between government entities and public sector undertakings, not for private entities or non-residents represented by public sector undertakings. Case-Laws Income Tax Tue, 21 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2247