Coordinate Bench Archives

Which judgment is binding when coordinate benches of Court have conflicting decisions? Allahabad HC answers

“When a Coordinate Bench issues a judgment on a particular legal issue, that judgment becomes binding precedent for subsequent cases involving a similar issue before another Coordinate Bench”

Case Briefs High Courts

Raj HC | According to Law of Precedence, judgment passed by Coordinate Bench binding, whereas judgment of other High Court has persuasive value; transfer order once executed cannot be cancelled, altered or modified

Rajasthan High Court: Dinesh Mehta, J., allowed a petition which was filed challenging the order whereby petitioner’s transfer order dated 28-07-2021 had

Case Briefs Tribunals/Commissions/Regulatory Bodies

ITAT | Whether DTAA protection in respect of taxation of dividend in source jurisdiction, can be extended to ‘dividend distribution tax’ under S. 115-O, Income Tax Act, in the hands of a domestic company? Matter referred to larger Bench

Income Tax Appellate Tribunal (ITAT): A two-Member Bench of Pramod Kumar, Vice President and Amarjit Singh, Judicial Member, referred a seminal question