Tribunal Must Rectify Error u/s 254 for Ignoring High Court Precedent in Identical Case.

Rectification u/s 254 - non-consideration of decision of tribunal relied upon by the assessee on identical fact - decision subsequently approved by Hon’ble Bombay High Court and revenue’s SLP dismissed by Hon’ble Apex Court - non-consideration of binding judicial precedent of High Court would constitute mistake apparent from record .....

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