https://www.taxtmi.com/caselaws?id=212981 The appeals were dismissed as the court found no substantial question of law arising from the case. The delay in refiling appeals was condoned due to the clerk misplacing the file. The authenticity of share application money received was questioned, leading to the need for a remand order for further inquiry. The court emphasized the importance of a detailed examination of the transactions and the applicability of legal precedents in determining the validity of the share application money. Ultimately, the court found no legal propositions contradicting the Tribunal's decision to remand the matter. en-us Tue, 24 Apr 2012 00:00:00 +0530 Wed, 25 Nov 2015 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212981 The appeals were dismissed as the court found no substantial question of law arising from the case. The delay in refiling appeals was condoned due to the clerk misplacing the file. The authenticity of share application money received was questioned, leading to the need for a remand order for further inquiry. The court emphasized the importance of a detailed examination of the transactions and the applicability of legal precedents in determining the validity of the share application money. Ultimately, the court found no legal propositions contradicting the Tribunal's decision to remand the matter. Case-Laws Income Tax Tue, 24 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212981