Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2006 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (9) TMI 107 - RAJASTHAN HIGH COURTComm(A) allowed exemption u/s 10(22) for a particular assessment year and held that the facts were identical to those obtaining in the preceding A.Y. - Tribunal remanded matter to Comm(A) as comm.(A) didn’t considered the facts properly– assessee is against that remand in the present appeal – order of remand by tribunal is justified and valid – held that principles of res judicata do not apply to income-tax proceedings
|