https://www.taxtmi.com/caselaws?id=191586 The High Court admitted two substantial questions of law arising from the Tribunal's order. First, it will examine whether gutka falls within item 2 of the Eleventh Schedule as a tobacco preparation or chewing tobacco, and whether that classification affects the claim for deduction under the cited income-tax provisions. Second, it will consider whether the Tribunal relied on arguments not taken in the assessment order or during hearing, thereby violating principles of natural justice. The order is confined to admission of these legal questions and does not decide the merits of classification, deduction entitlement, or alleged procedural unfairness. en-us Fri, 03 Apr 2009 00:00:00 +0530 Fri, 07 Apr 2017 18:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191586 The High Court admitted two substantial questions of law arising from the Tribunal's order. First, it will examine whether gutka falls within item 2 of the Eleventh Schedule as a tobacco preparation or chewing tobacco, and whether that classification affects the claim for deduction under the cited income-tax provisions. Second, it will consider whether the Tribunal relied on arguments not taken in the assessment order or during hearing, thereby violating principles of natural justice. The order is confined to admission of these legal questions and does not decide the merits of classification, deduction entitlement, or alleged procedural unfairness. Case-Laws Income Tax Fri, 03 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191586