https://www.taxtmi.com/caselaws?id=2485 The court addressed issues related to the maintainability of an appeal based on valuation and notifications, applicability of circulars and judgments, binding nature of judgments by the Supreme Court and High Court, interpretation of circulars, exceptions for filing appeals, jurisdiction over tribunals, and clarification of law. Despite conflicting judgments and circulars, the court found that the appeal was maintainable based on the law declared by the Supreme Court. The court clarified that in cases not covered by higher court judgments, the revenue department would be bound by circulars, and appeals falling within exceptions could be considered. The appeal was allowed, and the deduction for maintenance expenses was denied. en-us Fri, 06 Jul 2007 00:00:00 +0530 Thu, 31 Jul 2008 09:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2485 The court addressed issues related to the maintainability of an appeal based on valuation and notifications, applicability of circulars and judgments, binding nature of judgments by the Supreme Court and High Court, interpretation of circulars, exceptions for filing appeals, jurisdiction over tribunals, and clarification of law. Despite conflicting judgments and circulars, the court found that the appeal was maintainable based on the law declared by the Supreme Court. The court clarified that in cases not covered by higher court judgments, the revenue department would be bound by circulars, and appeals falling within exceptions could be considered. The appeal was allowed, and the deduction for maintenance expenses was denied. Case-Laws Income Tax Fri, 06 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2485