https://www.taxtmi.com/caselaws?id=277706 The appeal was dismissed because the issue raised was already covered by an earlier decision of the same Court in connected proceedings. The Court accepted that the prior ruling governed the controversy, applied that binding precedent, and found no need for separate reasoning. The dispositive legal principle was that an existing authoritative decision on the same question controlled the outcome of the present appeal, which therefore failed. No costs were awarded. en-us Mon, 14 Dec 2015 00:00:00 +0530 Wed, 19 Dec 2018 06:48:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277706 The appeal was dismissed because the issue raised was already covered by an earlier decision of the same Court in connected proceedings. The Court accepted that the prior ruling governed the controversy, applied that binding precedent, and found no need for separate reasoning. The dispositive legal principle was that an existing authoritative decision on the same question controlled the outcome of the present appeal, which therefore failed. No costs were awarded. Case-Laws Income Tax Mon, 14 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277706