Whether Department can take contrary stand in subsequent cases if Appeal was not filed earlier on similar issue ?
TRT-2025-1022
Issue Favourable to Tax Payer ?:- yes
Held - In Gondakar Vrs. CCT, (1983) 54 STC 190 (Kar), it has been held that consistency in the judicial administration should not .....
TRT-2025-855
Issue Favourable to Tax Payer ?:- yes
Held - I also find that for the previous period before the amendment sought in the definition of ‘input service’, the Ld. Commissioner (Appeals.....
