https://www.taxtmi.com/caselaws?id=183722 The High Court treated the controversy as fully covered by an earlier Division Bench ruling on the same issue and upheld the Tribunal's disposal of the assessee's appeals by following that precedent. It held that the Revenue failed to identify any distinguishing feature that would make the prior Division Bench decision inapplicable. As the earlier ruling was binding and the Tribunal had applied it faithfully, no jurisdictional or legal error was shown to justify interference. The appeals were therefore dismissed. en-us Fri, 07 Mar 2008 00:00:00 +0530 Mon, 20 Jun 2016 11:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183722 The High Court treated the controversy as fully covered by an earlier Division Bench ruling on the same issue and upheld the Tribunal's disposal of the assessee's appeals by following that precedent. It held that the Revenue failed to identify any distinguishing feature that would make the prior Division Bench decision inapplicable. As the earlier ruling was binding and the Tribunal had applied it faithfully, no jurisdictional or legal error was shown to justify interference. The appeals were therefore dismissed. Case-Laws Income Tax Fri, 07 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183722