https://www.taxtmi.com/caselaws?id=196879 The Tribunal's remand to the Assessing Officer under section 40(a)(ia) was upheld because no legal infirmity was shown in directing fresh adjudication on the applicability of the second proviso. The High Court accepted that the issue should be reconsidered afresh in light of the relevant Delhi High Court decision, with liberty to the assessee to adduce fresh evidence and with a direction that a reasonable opportunity of hearing be provided. The substantive question under section 40(a)(ia), including the effect of the second proviso and any evidentiary matters, was left for determination by the Assessing Officer on remand. en-us Tue, 23 Aug 2016 00:00:00 +0530 Mon, 18 Dec 2017 11:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196879 The Tribunal's remand to the Assessing Officer under section 40(a)(ia) was upheld because no legal infirmity was shown in directing fresh adjudication on the applicability of the second proviso. The High Court accepted that the issue should be reconsidered afresh in light of the relevant Delhi High Court decision, with liberty to the assessee to adduce fresh evidence and with a direction that a reasonable opportunity of hearing be provided. The substantive question under section 40(a)(ia), including the effect of the second proviso and any evidentiary matters, was left for determination by the Assessing Officer on remand. Case-Laws Income Tax Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196879