Tribunal's Denial of Concessional Tax Rate Deemed Unfair; Failed to Explore Legal Options for Appellant.

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....Benefit of the concessional rate of tax - Concededly, the Tribunal took recourse to neither route, and simply ruled against the appellant, both in the appeal as well as in the review application. This approach cannot pass muster as it violates established principles of fairness and according equal opportunity to disputants who are present before an adjudicator. - HC....