https://www.taxtmi.com/caselaws?id=251409 The High Court remanded the case back to the ITAT for a fresh adjudication, instructing a detailed analysis of all pertinent facts and the application of tests laid down by the Gujarat High Court and CBDT circular. The High Court allowed the appeal, setting aside the ITAT's order and emphasizing the need for a comprehensive evaluation based on all relevant factors and legal guidelines. en-us Tue, 09 Sep 2014 00:00:00 +0530 Wed, 12 Aug 2015 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251409 The High Court remanded the case back to the ITAT for a fresh adjudication, instructing a detailed analysis of all pertinent facts and the application of tests laid down by the Gujarat High Court and CBDT circular. The High Court allowed the appeal, setting aside the ITAT's order and emphasizing the need for a comprehensive evaluation based on all relevant factors and legal guidelines. Case-Laws Income Tax Tue, 09 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251409