https://www.taxtmi.com/caselaws?id=370833 The High Court remanded six appeals and two cross-objections concerning disallowance under Section 40A(3) of the Income Tax Act, 1961 back to the Tribunal. The Tribunal had initially deleted the addition based on a previous court decision, which was later recalled in a review application. The High Court emphasized the Tribunal's role as the final fact-finding authority and ordered a fresh examination of the facts in each case due to the changed circumstances resulting from the recalled court order. en-us Thu, 25 Oct 2018 00:00:00 +0530 Sat, 24 Nov 2018 07:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370833 The High Court remanded six appeals and two cross-objections concerning disallowance under Section 40A(3) of the Income Tax Act, 1961 back to the Tribunal. The Tribunal had initially deleted the addition based on a previous court decision, which was later recalled in a review application. The High Court emphasized the Tribunal's role as the final fact-finding authority and ordered a fresh examination of the facts in each case due to the changed circumstances resulting from the recalled court order. Case-Laws Income Tax Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370833