https://www.taxtmi.com/caselaws?id=216671 The High Court set aside the Tribunal's decision in favor of the appellant on both issues, involving the partial denial of deduction under Section 33AC of the Act and the legality of reassessment proceedings. The Court emphasized the necessity for appellate authorities to consider all relevant facts before deciding on points of law, remanding the matters back for fresh consideration to ensure a comprehensive review in accordance with the law. en-us Mon, 10 Sep 2012 00:00:00 +0530 Mon, 17 Sep 2012 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216671 The High Court set aside the Tribunal's decision in favor of the appellant on both issues, involving the partial denial of deduction under Section 33AC of the Act and the legality of reassessment proceedings. The Court emphasized the necessity for appellate authorities to consider all relevant facts before deciding on points of law, remanding the matters back for fresh consideration to ensure a comprehensive review in accordance with the law. Case-Laws Income Tax Mon, 10 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216671