{"id":22641,"date":"2021-11-17T13:27:05","date_gmt":"2021-11-17T07:57:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/anjuman-e-himayat-e-islam-v-adit-2021-436-itr-139-201-dtr-337-mad-hc-anjuman-e-himayat-e-islam-v-adit-2021-436-itr-139-201-dtr-337-mad-hc\/"},"modified":"2021-11-17T13:27:05","modified_gmt":"2021-11-17T07:57:05","slug":"anjuman-e-himayat-e-islam-v-adit-2021-436-itr-139-201-dtr-337-mad-hc-anjuman-e-himayat-e-islam-v-adit-2021-436-itr-139-201-dtr-337-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anjuman-e-himayat-e-islam-v-adit-2021-436-itr-139-201-dtr-337-mad-hc-anjuman-e-himayat-e-islam-v-adit-2021-436-itr-139-201-dtr-337-mad-hc\/","title":{"rendered":"Anjuman &#8211; E &#8211; Himayat &#8211; E \u2013 Islam v. ADIT (2021) 436 ITR 139 \/ 201 DTR 337 (Mad) (HC) Anjuman &#8211; E &#8211; Himayat &#8211; E \u2013 Islam v. ADIT (2021) 436 ITR 139 \/ 201 DTR 337 (Mad) (HC)"},"content":{"rendered":"<p>If the judgments and orders of the High Courts are applicable to the facts and circumstances of a case pending before the Commissioner (Appeals), he must follow them without any deviation. Similarly the Tribunal must also follow the judgments and orders of the High Courts.<\/p>\n<p><em>\u00a0<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Interpretation of taxing statutes &#8211;  Precedent \u2014 Commissioner (Appeals) and Tribunal must follow decision of  High Courts.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-22641","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Tb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22641","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=22641"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22641\/revisions"}],"predecessor-version":[{"id":22642,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22641\/revisions\/22642"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}