https://www.taxtmi.com/caselaws?id=269466 The Tribunal's view that section 115JB did not apply was criticised because it adopted a contrary position without recording reasons, even though it relied on a coordinate Bench decision taking the opposite view on whether the amendment was prospective. The High Court held that the points urged had not been properly decided and set aside the impugned order, remanding the matter for rehearing. en-us Mon, 13 Jan 2014 00:00:00 +0530 Tue, 15 Dec 2015 07:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269466 The Tribunal's view that section 115JB did not apply was criticised because it adopted a contrary position without recording reasons, even though it relied on a coordinate Bench decision taking the opposite view on whether the amendment was prospective. The High Court held that the points urged had not been properly decided and set aside the impugned order, remanding the matter for rehearing. Case-Laws Income Tax Mon, 13 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269466