https://www.taxtmi.com/news?id=72065 Form 118 is prescribed for an application to defer filing an appeal before the High Court or the Income-tax Appellate Tribunal where the relevant case involves an identical question of law already pending in another case. The appellant files the form before the appropriate forum with supporting documents showing the identical question of law and the other pending proceeding. The forum examines whether the statutory conditions for deferment are satisfied, and if accepted, filing of the appeal is deferred until the final decision on the identical question of law in the other case. en-us Wed, 01 Apr 2026 15:44:12 +0530 Wed, 01 Apr 2026 15:44:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=72065 Form 118 is prescribed for an application to defer filing an appeal before the High Court or the Income-tax Appellate Tribunal where the relevant case involves an identical question of law already pending in another case. The appellant files the form before the appropriate forum with supporting documents showing the identical question of law and the other pending proceeding. The forum examines whether the statutory conditions for deferment are satisfied, and if accepted, filing of the appeal is deferred until the final decision on the identical question of law in the other case. News - Wed, 01 Apr 2026 15:44:12 +0530 https://www.taxtmi.com/news?id=72065