#Stare Decisis

ITAT Nagpur ruled that where previous orders consistently taxed only the gross profit margin on unrecorded cash sales, the entire cash amount cannot be added as unexplained income under Section 69A without new, material evidence. This reinforces stare decisis in tax litigation, protecting assessees from arbitrary reassessments when consistent precedent exists.

Allahabad HC rules that the training period of police constables must be included for calculating eligibility for additional increments, reinforcing the binding precedent in Ghanshyam Tiwari. The judgment directs the state to recompute service benefits within three months, impacting service computation for thousands of police personnel.