https://www.taxtmi.com/caselaws?id=468756 Where the facts are materially similar to an earlier decided matter and no distinguishing circumstance is shown, the same relief should ordinarily follow. The Court applied the rule of parity, holding that like cases must be treated alike and that similarly situated litigants should not be denied the benefit of a prior disposal in the absence of relevant differences. The appeal was therefore disposed of in terms of the earlier order, extending consistent relief to the respondent's position. en-us Mon, 10 Jun 2024 00:00:00 +0530 Mon, 18 May 2026 12:03:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468756 Where the facts are materially similar to an earlier decided matter and no distinguishing circumstance is shown, the same relief should ordinarily follow. The Court applied the rule of parity, holding that like cases must be treated alike and that similarly situated litigants should not be denied the benefit of a prior disposal in the absence of relevant differences. The appeal was therefore disposed of in terms of the earlier order, extending consistent relief to the respondent's position. Case-Laws Income Tax Mon, 10 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468756