Judicial propriety - it is judicially correct to follow the ...
Follow High Court Rulings Favoring Assessee in Income Tax Cases for Consistency, Unless Jurisdictional Court Rules Otherwise.
March 27, 2019
Case Laws Income Tax AT
Judicial propriety - it is judicially correct to follow the decisions of Hon’ble High Courts, which are in favour of the assessee; despite there being decisions contrary by other High Courts; when there is no decision of the jurisdictional High Court against the assessee.
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