https://www.taxtmi.com/caselaws?id=34775 Committee on Disputes approval was not treated as a necessary pre-condition where the underlying controversy was already governed by an earlier binding decision and the reference merely sought conformity with that precedent. The Delhi High Court noted that the statutory right to file a reference was not displaced by the Supreme Court decision concerning disputes between State entities, and that the Committee on Disputes mechanism was intended to prevent avoidable litigation in actual inter se governmental disputes. It further observed that, if a strict approval requirement were applied, the review application itself would have needed such approval. The review application was dismissed. en-us Fri, 23 Oct 2009 00:00:00 +0530 Wed, 07 Sep 2011 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34775 Committee on Disputes approval was not treated as a necessary pre-condition where the underlying controversy was already governed by an earlier binding decision and the reference merely sought conformity with that precedent. The Delhi High Court noted that the statutory right to file a reference was not displaced by the Supreme Court decision concerning disputes between State entities, and that the Committee on Disputes mechanism was intended to prevent avoidable litigation in actual inter se governmental disputes. It further observed that, if a strict approval requirement were applied, the review application itself would have needed such approval. The review application was dismissed. Case-Laws Income Tax Fri, 23 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34775