https://www.taxtmi.com/caselaws?id=471597 Where the Tribunal follows binding High Court precedent and identical Revenue appeals have already been dismissed, no substantial question of law arises unless contrary material distinguishes or displaces the settled position. The Revenue's challenge failed because it identified no basis to depart from the governing precedent, and the issue remained decided in favour of the assessee. en-us Mon, 13 Oct 2025 00:00:00 +0530 Thu, 10 Sep 2026 11:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471597 Where the Tribunal follows binding High Court precedent and identical Revenue appeals have already been dismissed, no substantial question of law arises unless contrary material distinguishes or displaces the settled position. The Revenue's challenge failed because it identified no basis to depart from the governing precedent, and the issue remained decided in favour of the assessee. Case-Laws Income Tax Mon, 13 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471597