https://www.taxtmi.com/caselaws?id=221543 The Supreme Court clarified that under Section 260A of the Income Tax Act, 1961, the High Court can admit appeals with formulated substantial questions of law and also consider other unformulated substantial questions if the case warrants it. The Court emphasized the importance of satisfying conditions and providing reasons for expanding the scope of questions during appeal hearings. In a specific case, the Court declined to entertain a special leave petition due to a delay of 72 days, despite being inclined to condone the delay, ultimately dismissing the petition. en-us Mon, 04 Mar 2013 00:00:00 +0530 Mon, 27 Feb 2017 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221543 The Supreme Court clarified that under Section 260A of the Income Tax Act, 1961, the High Court can admit appeals with formulated substantial questions of law and also consider other unformulated substantial questions if the case warrants it. The Court emphasized the importance of satisfying conditions and providing reasons for expanding the scope of questions during appeal hearings. In a specific case, the Court declined to entertain a special leave petition due to a delay of 72 days, despite being inclined to condone the delay, ultimately dismissing the petition. Case-Laws Income Tax Mon, 04 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221543