https://www.taxtmi.com/caselaws?id=273883 The issue was held to be no longer res integra because a prior Division Bench ruling had already conclusively addressed the same question. Applying that binding precedent, the High Court declined to reopen the merits and disposed of the appeal in terms of the earlier judgment. The court therefore followed the authoritative prior decision and dismissed the appeal without independent reconsideration of the substantive point. en-us Tue, 09 Feb 2016 00:00:00 +0530 Thu, 19 Jul 2018 05:59:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273883 The issue was held to be no longer res integra because a prior Division Bench ruling had already conclusively addressed the same question. Applying that binding precedent, the High Court declined to reopen the merits and disposed of the appeal in terms of the earlier judgment. The court therefore followed the authoritative prior decision and dismissed the appeal without independent reconsideration of the substantive point. Case-Laws Income Tax Tue, 09 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273883