Dismissing the appeal of the revenue the Court held that ; Department could not be permitted to raise the same questions as had been earlier dealt with in the Division Bench judgments and orders of the court .
CIT v. Dedicated Healthcare Services (TPA ) India Pvt. Ltd. (2018] 408 ITR 36/ 304 CTR 937/ 259 Taxman 137 (Bom) (HC)
S. 260A : Appeal – High Court – Precedent – Department could not be permitted to raise the same questions as had been earlier dealt with in the Division Bench judgments and orders of the court. [ S.40(a)(ia), 194J]