https://www.taxtmi.com/caselaws?id=366254 The HC dismissed the appeal under Section 260A as the issue regarding disallowance exceeding exempt income was not raised before the Tribunal. The Court held that appeals under Section 260A are maintainable only on issues previously argued before the Tribunal. Since the question was neither raised nor considered by the Tribunal and was not a jurisdictional matter, the HC refused to entertain it. The decision reaffirmed that new questions of law cannot be introduced at the appellate stage under Section 260A unless they pertain to jurisdiction, which was not the case here. en-us Wed, 06 Jun 2018 00:00:00 +0530 Tue, 12 Aug 2025 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366254 The HC dismissed the appeal under Section 260A as the issue regarding disallowance exceeding exempt income was not raised before the Tribunal. The Court held that appeals under Section 260A are maintainable only on issues previously argued before the Tribunal. Since the question was neither raised nor considered by the Tribunal and was not a jurisdictional matter, the HC refused to entertain it. The decision reaffirmed that new questions of law cannot be introduced at the appellate stage under Section 260A unless they pertain to jurisdiction, which was not the case here. Case-Laws Income Tax Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366254