https://www.taxtmi.com/caselaws?id=374311 The High Court considered an appeal by Revenue from an order of remand for the year 2002-2003, referencing a previous judgment. The current appeal was declined, stressing the need for Tribunal consideration first. The Court addressed the assessee's contention on Revenue's appeal based on the litigation policy, emphasizing the need to focus on the policy as per the previous case. Referring to a specific judgment, the Court highlighted the importance of considering the total demand by Revenue in appeals with common issues when interpreting the litigation policy and remanded the matter with this observation. en-us Thu, 17 Jan 2019 00:00:00 +0530 Wed, 30 Jan 2019 08:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374311 The High Court considered an appeal by Revenue from an order of remand for the year 2002-2003, referencing a previous judgment. The current appeal was declined, stressing the need for Tribunal consideration first. The Court addressed the assessee's contention on Revenue's appeal based on the litigation policy, emphasizing the need to focus on the policy as per the previous case. Referring to a specific judgment, the Court highlighted the importance of considering the total demand by Revenue in appeals with common issues when interpreting the litigation policy and remanded the matter with this observation. Case-Laws Income Tax Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374311