Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 2014 (3) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 815 - SC - Income TaxSubstantial questions of law not examined on merits - Held that:- The questions of law raised before the High Court are significant and needs to be decided by the High Court considering the provisions under Section 260A of the Act - The High Court in its judgment and order has merely quoted the judgment of Tribunal in extenso without deciding the substantial questions of law raised by the revenue - Matter remanded back to the High Court for proper consideration of the issues and provisions of Section 260A of the Act – Decided in favour of Revenue.
|