https://www.taxtmi.com/caselaws?id=418094 The High Court quashed the impugned notices and proceedings under Section 201 for the assessment year 2014-15, noting that the ITAT's decision ruled the amount paid by the GIA US company as non-taxable. Emphasizing the binding nature of ITAT's orders on revenue officers, the Court stressed judicial discipline and the importance of adherence to higher appellate authorities' decisions. The department's appeal against the ITAT's order for A.Y.-2010-2011 was highlighted, with the Court allowing the petition and disposing of related writ petitions. Writ Petition (L) No.10778 of 2021 was adjourned, with interim relief continuing until March 2022. en-us Wed, 02 Feb 2022 00:00:00 +0530 Mon, 16 Jan 2023 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418094 The High Court quashed the impugned notices and proceedings under Section 201 for the assessment year 2014-15, noting that the ITAT's decision ruled the amount paid by the GIA US company as non-taxable. Emphasizing the binding nature of ITAT's orders on revenue officers, the Court stressed judicial discipline and the importance of adherence to higher appellate authorities' decisions. The department's appeal against the ITAT's order for A.Y.-2010-2011 was highlighted, with the Court allowing the petition and disposing of related writ petitions. Writ Petition (L) No.10778 of 2021 was adjourned, with interim relief continuing until March 2022. Case-Laws Income Tax Wed, 02 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418094