https://www.taxtmi.com/caselaws?id=40166 Binding precedent governed the appeals because they were covered by the ratio in Garden Silk Weaving Factory v. CIT. No factual or legal distinction justified departure from that earlier ruling, so the established ratio controlled the result. The appeals were dismissed in accordance with the prior decision, with no order as to costs. en-us Thu, 07 Jan 1993 00:00:00 +0530 Fri, 31 Aug 2018 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40166 Binding precedent governed the appeals because they were covered by the ratio in Garden Silk Weaving Factory v. CIT. No factual or legal distinction justified departure from that earlier ruling, so the established ratio controlled the result. The appeals were dismissed in accordance with the prior decision, with no order as to costs. Case-Laws Income Tax Thu, 07 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40166