https://www.taxtmi.com/caselaws?id=245720 The Supreme Court clarified that under Section 260A of the Income Tax Act, the High Court has the authority to frame substantial questions of law during appeal beyond those initially admitted, subject to specific conditions. The Court emphasized that the power to consider additional questions is not restricted to those formulated at the appeal's outset. The Court highlighted the importance of recording reasons for expanding the appeal's scope and found no justification to entertain the special leave petitions, ultimately dismissing them. en-us Mon, 31 Mar 2014 00:00:00 +0530 Fri, 20 Feb 2015 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245720 The Supreme Court clarified that under Section 260A of the Income Tax Act, the High Court has the authority to frame substantial questions of law during appeal beyond those initially admitted, subject to specific conditions. The Court emphasized that the power to consider additional questions is not restricted to those formulated at the appeal's outset. The Court highlighted the importance of recording reasons for expanding the appeal's scope and found no justification to entertain the special leave petitions, ultimately dismissing them. Case-Laws Income Tax Mon, 31 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245720