https://www.taxtmi.com/caselaws?id=3692 The Tribunal's order was set aside because it proceeded on the mistaken premise that the contract was not on record, even though the contract had been placed before it. As the omission to consider that document went to the basis of the decision, the matter required fresh examination on the existing materials. The Tribunal was directed to reconsider the appeal with reference to the contract and all other available grounds. en-us Mon, 11 Feb 2008 00:00:00 +0530 Sun, 27 Jul 2008 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3692 The Tribunal's order was set aside because it proceeded on the mistaken premise that the contract was not on record, even though the contract had been placed before it. As the omission to consider that document went to the basis of the decision, the matter required fresh examination on the existing materials. The Tribunal was directed to reconsider the appeal with reference to the contract and all other available grounds. Case-Laws Income Tax Mon, 11 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3692