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Income Tax - Highlights / Catch Notes

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Hearing of appeal by High Court - appeal heard on merit without ...


High Court Must Frame Substantial Questions of Law u/s 260A(3) for Fresh Hearing of Income Tax Appeals.

May 3, 2019

Case Laws     Income Tax     SC

Hearing of appeal by High Court - appeal heard on merit without framing questions, on the basis of questions of law raised in appeal - The appeals are remanded to the High Court for hearing afresh only after framing appropriate substantial question(s) of law as required u/s 260A( 3)

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