https://www.taxtmi.com/caselaws?id=366892 The Bombay HC held that a tax matter could not be disposed of by a cryptic affirmance where the Tribunal had not properly engaged with the remand order, the tabular material, or the written and documentary record. The Court emphasised that the final fact-finding authority must decide the controversy holistically, give reasons, and, if the record appears incomplete, seek clarifications or call for further material before determining tax liability. The appeal was allowed and the matter remanded for fresh adjudication on merits after full opportunity to place material. The Court kept the merits of the deductions and taxability issues open. en-us Tue, 04 Sep 2018 00:00:00 +0530 Wed, 19 Dec 2018 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366892 The Bombay HC held that a tax matter could not be disposed of by a cryptic affirmance where the Tribunal had not properly engaged with the remand order, the tabular material, or the written and documentary record. The Court emphasised that the final fact-finding authority must decide the controversy holistically, give reasons, and, if the record appears incomplete, seek clarifications or call for further material before determining tax liability. The appeal was allowed and the matter remanded for fresh adjudication on merits after full opportunity to place material. The Court kept the merits of the deductions and taxability issues open. Case-Laws VAT and Sales Tax Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366892