https://www.taxtmi.com/caselaws?id=350375 An appellate authority must adjudicate every substantial ground raised before it by a reasoned speaking order; failure to decide the alternative business-expenditure ground rendered the appellate order incomplete and justified remand for fresh consideration. The additional ground was admitted because it arose from the existing record and was purely legal in nature. The matter was restored to the first appellate authority for adjudication after giving adequate opportunity of hearing, while no view was expressed on the merits of the reopening or the disallowance under section 40(a)(i). en-us Wed, 01 Nov 2017 00:00:00 +0530 Sat, 04 Nov 2017 08:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350375 An appellate authority must adjudicate every substantial ground raised before it by a reasoned speaking order; failure to decide the alternative business-expenditure ground rendered the appellate order incomplete and justified remand for fresh consideration. The additional ground was admitted because it arose from the existing record and was purely legal in nature. The matter was restored to the first appellate authority for adjudication after giving adequate opportunity of hearing, while no view was expressed on the merits of the reopening or the disallowance under section 40(a)(i). Case-Laws Income Tax Wed, 01 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350375