2014 (3) TMI 815

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..... Court in its judgment and order has merely quoted the judgment of Tribunal in extenso without deciding the substantial questions of law raised by the revenue - Matter remanded back to the High Court for proper consideration of the issues and provisions of Section 260A of the Act – Decided in favour of Revenue. - Civil Appeal No. 1963 of 2014 (Special Leave Petition (C.) No. 31031 of 2012) - - - .....

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..... Whether on the facts and in the circumstances of the case and in law, the Tribunal erred in deleting the disallowance of Rs.5.81 crore under Section 40(a)(i) of the Act? 4. In our view, the questions of law raised before the High Court are significant and needs to be decided by the High Court considering the provisions under Section 260A of the Income Tax Act, 1961 (for short, the Act ). The .....

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