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2006 (3) TMI 76 - MADHYA PRADESH HIGH COURT"Whether, Tribunal was justified in confirming the order of the Commissioner of Income-tax (Appeals) in holding that the assessee was entitled to deduction under section 80-IA without appreciating that the additions on account of unproved purchases, suppression of sales of scrap, difference of stock, insurance claimed, interest on security deposit cannot be said to be derived from industrial activities?" - This court is possessed of power to remand the case. In other words, power to remand is available to this court while hearing the appeal under section 260A of the Act. We intend to exercise this power in the interest of justice. It does not cause any prejudice to either. - we refrain from going into the merit of the case and while remanding the case to the Tribunal, allow the appeal and set aside the impugned order
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