https://www.taxtmi.com/caselaws?id=273923 Where the same tax issue had already been decided against the revenue in the assessee's own earlier assessment year, and that view was followed from Commissioner of Income Tax v. Gem Plus Jewellery India Ltd., the later appeal could not succeed without any distinguishing feature. The Bombay High Court therefore treated the controversy as covered by its prior ruling and decided the issue in favour of the assessee, rejecting the revenue's appeal. en-us Mon, 10 Jul 2017 00:00:00 +0530 Fri, 20 Jul 2018 05:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273923 Where the same tax issue had already been decided against the revenue in the assessee's own earlier assessment year, and that view was followed from Commissioner of Income Tax v. Gem Plus Jewellery India Ltd., the later appeal could not succeed without any distinguishing feature. The Bombay High Court therefore treated the controversy as covered by its prior ruling and decided the issue in favour of the assessee, rejecting the revenue's appeal. Case-Laws Income Tax Mon, 10 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273923