https://www.taxtmi.com/article/detailed?id=17458 Reported litigation results are compared through assessee-favouring and revenue-favouring classifications, with assessee results fixed at one for revenue-to-assessee ratios. Revenue ratios remain below one in overall, Customs, Income Tax, Central Excise, and most GST comparisons, but exceed one at GST advance-ruling levels. Revenue's proportion generally rises from tribunals to High Courts and the Supreme Court. The trend is associated with differences in representation, resources, and the weight of counsel, including persuasiveness, professional standing, expertise, and credibility. en-us Thu, 24 Sep 2026 08:28:10 +0530 Thu, 24 Sep 2026 08:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17458 Reported litigation results are compared through assessee-favouring and revenue-favouring classifications, with assessee results fixed at one for revenue-to-assessee ratios. Revenue ratios remain below one in overall, Customs, Income Tax, Central Excise, and most GST comparisons, but exceed one at GST advance-ruling levels. Revenue's proportion generally rises from tribunals to High Courts and the Supreme Court. The trend is associated with differences in representation, resources, and the weight of counsel, including persuasiveness, professional standing, expertise, and credibility. Articles Other Topics Thu, 24 Sep 2026 08:28:10 +0530 https://www.taxtmi.com/article/detailed?id=17458