https://www.taxtmi.com/manuals?id=1658 Section 262 requires the appellate court to decide questions of law and deliver reasons for its decision; when a higher court varies or reverses a High Court judgment, effect must be given to that order as prescribed for High Court judgments. The appellate forum has discretion over costs, and Section 262 does not affect other specified procedural provisions. Higher court explanations of legal position are to be treated as having always existed for application, limiting selective acceptance of prior decisions by authorities. en-us Wed, 26 Jul 2017 11:00:00 +0530 Sat, 17 Aug 2024 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1658 Section 262 requires the appellate court to decide questions of law and deliver reasons for its decision; when a higher court varies or reverses a High Court judgment, effect must be given to that order as prescribed for High Court judgments. The appellate forum has discretion over costs, and Section 262 does not affect other specified procedural provisions. Higher court explanations of legal position are to be treated as having always existed for application, limiting selective acceptance of prior decisions by authorities. Manuals Income Tax Wed, 26 Jul 2017 11:00:00 +0530 https://www.taxtmi.com/manuals?id=1658