https://www.taxtmi.com/caselaws?id=152694 The High Court upheld the Tribunal's decision to remand the case for fresh adjudication regarding the treatment of advance rent as the cost of acquiring tenancy rights. The Court clarified that the remand was not erroneous, as it allowed the assessee to present additional evidence. Despite arguments against the remand, the Court emphasized that the Tribunal's order met the criteria of a speaking order by referring to relevant judgments. Ultimately, the Court found no substantial question of law and dismissed the appeal, affirming the need for a fresh determination in the case. en-us Tue, 04 Dec 2007 00:00:00 +0530 Thu, 18 Dec 2014 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152694 The High Court upheld the Tribunal's decision to remand the case for fresh adjudication regarding the treatment of advance rent as the cost of acquiring tenancy rights. The Court clarified that the remand was not erroneous, as it allowed the assessee to present additional evidence. Despite arguments against the remand, the Court emphasized that the Tribunal's order met the criteria of a speaking order by referring to relevant judgments. Ultimately, the Court found no substantial question of law and dismissed the appeal, affirming the need for a fresh determination in the case. Case-Laws Income Tax Tue, 04 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152694