https://www.taxtmi.com/caselaws?id=6089 Where a Revenue appeal raises substantial questions of law, the High Court should not summarily dismiss it without examining the issues on merits. The Supreme Court found that questions concerning interest expenses, profit on sale of raw materials, and interest under sections 234B and 234C did involve substantial questions of law, so summary dismissal was inappropriate. The Court accordingly set aside the dismissal and remitted the matter to the High Court for adjudication after hearing both sides. en-us Fri, 19 Jul 2002 00:00:00 +0530 Mon, 01 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6089 Where a Revenue appeal raises substantial questions of law, the High Court should not summarily dismiss it without examining the issues on merits. The Supreme Court found that questions concerning interest expenses, profit on sale of raw materials, and interest under sections 234B and 234C did involve substantial questions of law, so summary dismissal was inappropriate. The Court accordingly set aside the dismissal and remitted the matter to the High Court for adjudication after hearing both sides. Case-Laws Income Tax Fri, 19 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6089