https://www.taxtmi.com/caselaws?id=462434 An earlier withdrawal of appeals did not bar the assessee from contesting the attribution of 25% royalty in later assessment years. The appellate authority was required to consider the later-year objections on merits and could not treat the prior withdrawal as determinative of those subsequent proceedings. The right to raise the same or connected challenge therefore remained open in the later appeals. en-us Wed, 24 Apr 2019 00:00:00 +0530 Sat, 21 Jun 2025 11:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462434 An earlier withdrawal of appeals did not bar the assessee from contesting the attribution of 25% royalty in later assessment years. The appellate authority was required to consider the later-year objections on merits and could not treat the prior withdrawal as determinative of those subsequent proceedings. The right to raise the same or connected challenge therefore remained open in the later appeals. Case-Laws Income Tax Wed, 24 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462434