1994 (12) TMI 2 - HC - Income Tax

Summary

The High Court of Andhra Pradesh found a breach of procedural fairness by the Income-tax Appellate Tribunal in a case involving income tax deductions for a liquor firm. The Special Bench's decision covering both disputed amounts was deemed legally unsustainable. The court set aside the Special Bench's order and remanded the matter back to the Division Bench for proper disposal. (Case citation: 1994 (12) TMI 2 - Andhra Pradesh High Court)