Scope of Section 260A - substantial question of law - It is only ...

Income Tax

April 25, 2019

Scope of Section 260A - substantial question of law - It is only if the findings recorded by the Tribunal, on facts, is based on no evidence, or the findings are perverse, would it give rise to a substantial question of law warranting interference in proceedings u/s 260A

View Source

← Previous Next →

Scope of Section 260A - substantial question of law - It is only ...

Income Tax

April 25, 2019

You may also like:

Scope of Section 260A - in the absence of demonstrated perversity that findings recorded by the Tribunal are based on no evidence and or while arriving at a said finding...

Direction in original appellate proceeding - Not challenged - it cannot now question the findings of the lower appellate authority based on earlier direction - No...

ITAT confirmed the deletion of additions by the CIT(A) - Finding of the tribunal, directly and substantially interferes in the interest of revenue and the finding are...

Mandatory procedure u/s 260A - scope and procedure to adopted by the HC u/s 260A - The appeal is heard on merits only on the questions framed by the High Court u/s...

Smuggling - Red Sanders - Contraband item - The final fact-finding authority, namely, the Tribunal has re-examined the factual position and returned a finding based on...

Assets leased out to various companies - Whether assets were in existence at the relevant time and whether the transactions in question were genuine or not - finding of...

Addition u/s 68 - substantial question of law - The Supreme court has held that, the jurisdiction of the High Court to interfere with the orders passed by the Courts...

Penalty u/s 271(1)(c) - acceptance /rejection of explanation by Tribunal is a fact finding exercise hence no substantial question of law arises unless it is proved that...

Non recording of finding of facts - income from sale of shares - What the assessee had to prove before the lower adjudication authorities was that it continued to be an...

Substantial question of law to be made u/s 260A - prerequisite of admission of the appeal before the High court - The ITAT hold that the assessee had correctly offered...

Quick Updates: