Income Tax case: Section 158AB of the Income Tax Act, 1961, was introduced to reduce repetitive litigation by deferring certain appeals when an identical question of law is pending before the jurisdictional High Court or Supreme Court. This section helps in reducing unnecessary appeals – The tax authorities are not required to file appeals on the same issue multiple times, pending a final decision from higher courts.
from Tax-Wealth-Economic Times https://ift.tt/RAWxM2B
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