https://www.taxtmi.com/caselaws?id=367901 The court set aside the impugned assessment order for the year 2013-2014 and remitted the matter back to the first respondent for a fresh consideration of both parties' applications under Rule 13 to ensure a fair and lawful decision-making process. The discrepancies in treatment of similar issues in assessment years 2011-2012 and 2012-2013 compared to 2013-2014, along with the Tribunal's intervention leading to a re-calculation of royalty payments, highlighted the need for consistency and fair consideration of objections in the assessment process. en-us Mon, 24 Sep 2018 00:00:00 +0530 Thu, 27 Sep 2018 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367901 The court set aside the impugned assessment order for the year 2013-2014 and remitted the matter back to the first respondent for a fresh consideration of both parties' applications under Rule 13 to ensure a fair and lawful decision-making process. The discrepancies in treatment of similar issues in assessment years 2011-2012 and 2012-2013 compared to 2013-2014, along with the Tribunal's intervention leading to a re-calculation of royalty payments, highlighted the need for consistency and fair consideration of objections in the assessment process. Case-Laws Income Tax Mon, 24 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367901