https://www.taxtmi.com/caselaws?id=392174 Approval of the Committee on Disputes was no longer a precondition for the Revenue to maintain its appeal after the Supreme Court recalled the earlier directions that had required that mechanism for disputes between government departments and public sector undertakings. On that basis, the prior understanding that COD approval was mandatory ceased to apply. The Tribunal had dismissed the Revenue's appeals solely because such approval was absent and did not examine the merits of the tax dispute. That dismissal was therefore unsustainable. en-us Thu, 16 Jan 2020 00:00:00 +0530 Thu, 07 Nov 2024 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392174 Approval of the Committee on Disputes was no longer a precondition for the Revenue to maintain its appeal after the Supreme Court recalled the earlier directions that had required that mechanism for disputes between government departments and public sector undertakings. On that basis, the prior understanding that COD approval was mandatory ceased to apply. The Tribunal had dismissed the Revenue's appeals solely because such approval was absent and did not examine the merits of the tax dispute. That dismissal was therefore unsustainable. Case-Laws Income Tax Thu, 16 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392174