https://www.taxtmi.com/caselaws?id=10911 The High Court ruled that mobilization fees should be taxed based on pro rata performance, not contract completion. It emphasized the Tribunal's duty to apply legal principles in appeals to avoid contradictory orders, ensuring justice. The Court modified the order to align with the pro rata theory consistently across relevant assessment years. The rectification application was deemed irrelevant post the modified order. This case underscores the importance of consistent legal application by Tribunals to uphold fairness and rectify anomalies in decisions. en-us Tue, 27 Jul 2004 00:00:00 +0530 Mon, 27 Jul 2009 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10911 The High Court ruled that mobilization fees should be taxed based on pro rata performance, not contract completion. It emphasized the Tribunal's duty to apply legal principles in appeals to avoid contradictory orders, ensuring justice. The Court modified the order to align with the pro rata theory consistently across relevant assessment years. The rectification application was deemed irrelevant post the modified order. This case underscores the importance of consistent legal application by Tribunals to uphold fairness and rectify anomalies in decisions. Case-Laws Income Tax Tue, 27 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10911