https://www.taxtmi.com/caselaws?id=237862 The High Court ruled in favor of the assessee, overturning the Tribunal's decision. The Court held that the CIT(Appeals) had exceeded the scope of the remand proceedings by examining the entire transaction's nature instead of focusing solely on whether the sales tax amount was deposited with the Government. The Court emphasized that the Tribunal's order provided specific parameters for reconsideration, and the CIT(Appeals) should have limited their assessment to the sales tax issue to determine tax liability. en-us Mon, 25 Feb 2013 00:00:00 +0530 Mon, 07 Oct 2013 22:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237862 The High Court ruled in favor of the assessee, overturning the Tribunal's decision. The Court held that the CIT(Appeals) had exceeded the scope of the remand proceedings by examining the entire transaction's nature instead of focusing solely on whether the sales tax amount was deposited with the Government. The Court emphasized that the Tribunal's order provided specific parameters for reconsideration, and the CIT(Appeals) should have limited their assessment to the sales tax issue to determine tax liability. Case-Laws Income Tax Mon, 25 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237862