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2015 (12) TMI 772 - HC - Income TaxEntitlement to such a claim in view of proviso 5 to Section 10(23C)(via) - Held that:- This appeal is allowed in terms of the judgment The Commissioner of Income Tax, Mangalore and another Vs. M/s.Manipal Academy of Higher Education (2013 (10) TMI 161 - KARNATAKA HIGH COURT) setting aside the order passed by the Assessing Authority, the Appellate Commissioner and Income Tax Appellate Tribunal respectively and the matter stands remitted back to the assessing authority. It is needless to clarify that the remaining substantial questions of law raised in the memorandum of appeal are left open and it is the duty of the assessing authority to consider the same after affording opportunity of hearing to both the parties afresh and to pass appropriate orders in accordance with law.
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