https://www.taxtmi.com/caselaws?id=5998 Revenue could not challenge the correctness of a High Court ruling in materially identical matters after having accepted that ruling in another assessee's case arising from the same issue. The Court noted that Revenue had not shown any effective challenge to the earlier decision or any justification for adopting inconsistent positions across identical disputes. On that basis, it declined to examine the correctness of the earlier High Court view in these appeals, and the civil appeals were dismissed. en-us Wed, 06 Dec 2000 00:00:00 +0530 Mon, 06 Oct 2025 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5998 Revenue could not challenge the correctness of a High Court ruling in materially identical matters after having accepted that ruling in another assessee's case arising from the same issue. The Court noted that Revenue had not shown any effective challenge to the earlier decision or any justification for adopting inconsistent positions across identical disputes. On that basis, it declined to examine the correctness of the earlier High Court view in these appeals, and the civil appeals were dismissed. Case-Laws Income Tax Wed, 06 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5998