Trib.); (v) CIT v. Gangeshwari Metal (P) Ltd.

214 Taxmann 423High Court2013#6583 most cited

What is Trib.); (v) CIT v. Gangeshwari Metal (P) Ltd. authority for?

Revenue authorities and courts are bound by the ratio of judgments from the Supreme Court and the jurisdictional High Court, especially when rendered on identical facts.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2023.

Also referred to as

CIT v. Gangeshwari Metal (P) Ltd. · Lovely Exports · binding precedent · jurisdictional High Court · Supreme Court · identical facts · revenue authorities

Also reported as

72 DTR 220

Judgments citing Trib.); (v) CIT v. Gangeshwari Metal (P) Ltd.

Trib.); (v) CIT v. Gangeshwari Metal (P) Ltd. (214 Taxmann 423) — Cited in 17 Judgments | BharatTax