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2019 (5) TMI 201 - SC - Income TaxHearing of appeal by High Court - framing of substantial question(s) of law u/s 260A (3) - appeal heard on merit without framing questions, on the basis of questions of law raised in appeal - interpretation of language of section 40(a)(ia) - TDS u/s 194C - payments made to the harvesters and transporters - HELD THAT:- We find that in Para 4, the High Court observed, "Assessee has raised the following questions of law in its appeals” and then set out four questions. Likewise, in Para 5, the High Court observed, "Revenue has raised the following questions of law in its appeals” and then set out three questions. It is not in dispute that the High Court did not frame any question as required u/s 260A (3) As relying on M/s A.A. Estate Pvt. Ltd. . [2019 (4) TMI 957 - SUPREME COURT] these appeals have to be allowed and the case needs to be remanded to the High Court for hearing afresh on merits. Appeals allowed. The impugned order is set aside. The appeals are remanded to the High Court for hearing afresh only after framing appropriate substantial question(s) of law as required u/s 260A( 3).
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