https://www.taxtmi.com/caselaws?id=786077 Delay was condoned, and the special leave petitions were disposed of by applying the law laid down in the earlier judgment referred to in the order. The assessing officers were directed to act in accordance with that binding legal position, so the operative effect was that the prior ruling governed the Revenue's petitions and the assessment authorities had to follow it. en-us Mon, 02 Feb 2026 00:00:00 +0530 Thu, 05 Feb 2026 09:16:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786077 Delay was condoned, and the special leave petitions were disposed of by applying the law laid down in the earlier judgment referred to in the order. The assessing officers were directed to act in accordance with that binding legal position, so the operative effect was that the prior ruling governed the Revenue's petitions and the assessment authorities had to follow it. Case-Laws Income Tax Mon, 02 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786077