S. 2(ea)(v) : Urban Land-Appeal-Maintainability-Law tax effect-Question of law has now been settled by the Supreme Court-Repeated instances of such question of law arising does not arise at all, since the WT Act is no more in force-In such circumstances though the question of law has to be answered in favour of the Revenue, there need be no recovery steps taken for reason of the appeals being below the monetary limits. [S. 260A, 268A]
CWT. v. Meera Jacob (Smt.) (Decd.) (2019) 180 DTR 94 (Ker.)(HC)