Appeal allowed, matter remanded for fresh examination under Finance Act provision. Tribunal to consider all issues.

The SC allowed the appeal, remanding the matter to the Tribunal for a fresh examination in light of a specific provision of the Finance Act. The Tribunal was directed to consider all issues raised during the proceedings in accordance with the law.

---

---

The Supreme Court of India allowed the appeal and remanded the matter to the Tribunal to examine the case de novo in light of the explanation inserted in section 65(105)(zzc) of the Finance Act No. 14 of 2010. The appeal was allowed with the observation that other issues argued during the proceedings should also be decided by the Tribunal in accordance with the law.

---