https://www.taxtmi.com/caselaws?id=16227 The court dismissed the petitions, affirming the settled legal positions under sections 143(1)(a) and 154. It emphasized that no reference was necessary as the issues were well-established. The court upheld the Tribunal's authority in the appellate process and declined to address new contentions not previously raised. en-us Fri, 26 Feb 1999 00:00:00 +0530 Fri, 04 Sep 2009 16:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16227 The court dismissed the petitions, affirming the settled legal positions under sections 143(1)(a) and 154. It emphasized that no reference was necessary as the issues were well-established. The court upheld the Tribunal's authority in the appellate process and declined to address new contentions not previously raised. Case-Laws Income Tax Fri, 26 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16227