There is no provision for 50% concession in appeal pending in HC on an issue where the assessee has got relief on that issue from the SC?

There is no provision for 50% concession in appeal pending in HC on an issue where the assessee has got relief on that issue from the SC? https://www.taxtmi.com/manuals?id=3294 When an assessee has a favourable decision from the highest court on an issue, that issue is no longer disputed and no concession is required in a pending lower court appeal; if multiple issues exist, compute disputed tax by treating tax on the settled issue as nil and quantifying dispute only on the remaining issues. en-us Fri, 01 Dec 2023 15:16:00 +0530 Fri, 01 Dec 2023 15:16:00 +0530 TaxTMI RSS Generator There is no provision for 50% concession in appeal pending in HC on an issue where the assessee has got relief on that issue from the SC? https://www.taxtmi.com/manuals?id=3294 When an assessee has a favourable decision from the highest court on an issue, that issue is no longer disputed and no concession is required in a pending lower court appeal; if multiple issues exist, compute disputed tax by treating tax on the settled issue as nil and quantifying dispute only on the remaining issues. Manuals Income Tax Fri, 01 Dec 2023 15:16:00 +0530 https://www.taxtmi.com/manuals?id=3294