https://www.taxtmi.com/caselaws?id=381073 An identical challenge under section 260A concerning the second and third provisos to section 254(2A) was treated as already settled by the same High Court, which had previously held that the issue does not raise a substantial question of law. Applying that binding precedent, the Court answered the issue against the Revenue and found no basis for interference. The appeal was therefore dismissed because the identical legal question had already been ined against the Revenue. en-us Tue, 26 Mar 2019 00:00:00 +0530 Tue, 04 Jun 2019 08:25:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381073 An identical challenge under section 260A concerning the second and third provisos to section 254(2A) was treated as already settled by the same High Court, which had previously held that the issue does not raise a substantial question of law. Applying that binding precedent, the Court answered the issue against the Revenue and found no basis for interference. The appeal was therefore dismissed because the identical legal question had already been ined against the Revenue. Case-Laws Income Tax Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381073