124 TTJ 598 (Amritsar) and Improvement Trust v. CIT
30 Taxmann.com 58Reported decision2013#10492 most cited
What is 124 TTJ 598 (Amritsar) and Improvement Trust v. CIT authority for?
Decisions of a coordinate bench are not binding if they have been reversed by the jurisdictional High Court.
10
judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2019.
Also referred to as
Improvement Trust v. CIT · 124 TTJ 598 · 30 Taxmann.com 58 · coordinate bench decision · reversed by High Court · precedent value · jurisdictional High Court · Tribune · Tamilnadu Cricket Association