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2022 (9) TMI 43 - HC - Income TaxReview application - Entitlement to exemption u/s 10B - question whether assessee will be entitled to exemption under section 10B of the Income Tax Act for business of blending of tea being carried on by it taking aid from provisions of other statutes and the policies answered in favour of the revenue and against the assessee - HELD THAT:- The question framed by the Court was argued by the counsels during hearing of the appeal and each and every issue was considered in the judgement [2021 (10) TMI 143 - CALCUTTA HIGH COURT] - A review of the judgment is by no means an appeal in disguise whereby a decision is reheard and corrected, but only if an error is apparent on the face of the record. Mere repetition of the same grounds agitated in review is not maintainable when the same relief sought at the time of arguing the appeal had been negatived.
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