Tribunal, in no circumstances whatsoever, can be led to take a different view on same facts and law on which Jurisdictional High Court has already taken a view

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8. Hence, we find that we are faced with a case, where, on similar law and facts, Honourable Jurisdictional High Court has dismissed Revenue’s appeal on tax effect. Hence, the question arises can this Tribunal take a different view? In our humble opinion, in no circumstances whatsoever, Tribunal can be led to take a different view on the same facts and law on which the Honourable Jurisdictional High Court has already taken a view as only

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