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Income Tax - Highlights / Catch Notes

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


Section 260A: Appeals in Tax Cases Only on Significant Legal Issues, Not Factual Disputes for Judicial Focus.

April 25, 2019

Case Laws     Income Tax     HC

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

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