https://www.taxtmi.com/caselaws?id=181068 The court addressed three substantial questions of law regarding reliance on previous Tribunal orders, disagreement with a Co-ordinate Bench decision, and eligibility for benefits under sections 80HH and 80-I of the Income-tax Act. There was a disagreement between judges on the first two issues. The court decided that the third question should be heard by a Larger Bench due to conflicting views. Emphasizing the need for consistency, the court held that a Co-ordinate Bench must follow earlier decisions and referred the matter to a Larger Bench for resolution, ultimately disposing of the appeal accordingly. en-us Fri, 23 Jan 2009 00:00:00 +0530 Wed, 06 Apr 2016 17:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181068 The court addressed three substantial questions of law regarding reliance on previous Tribunal orders, disagreement with a Co-ordinate Bench decision, and eligibility for benefits under sections 80HH and 80-I of the Income-tax Act. There was a disagreement between judges on the first two issues. The court decided that the third question should be heard by a Larger Bench due to conflicting views. Emphasizing the need for consistency, the court held that a Co-ordinate Bench must follow earlier decisions and referred the matter to a Larger Bench for resolution, ultimately disposing of the appeal accordingly. Case-Laws Income Tax Fri, 23 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181068