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Income Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

It is often encountered in High Courts that two or more mutually ...


High Courts Follow Earliest Supreme Court Decision When Faced with Conflicting Rulings to Ensure Consistency and Precedent.

October 29, 2014

Case Laws     Income Tax     HC

It is often encountered in High Courts that two or more mutually irreconcilable decisions of the Supreme Court are cited - the inviolable recourse is to apply the earliest view as the succeeding ones would fall in the category of per incuriam - HC

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