https://www.taxtmi.com/caselaws?id=376882 The Supreme Court allowed the appeal, set aside the High Court's order, and remanded the case for a fresh decision on merits. It emphasized the importance of complying with legal requirements for framing substantial questions of law under Section 260A of the Income Tax Act, 1961. The High Court's dismissal without addressing the core issue of Section 35D's applicability to the respondent Bank was deemed unjustified, leading to the Supreme Court's decision for a comprehensive and lawful decision-making process. en-us Fri, 15 Mar 2019 00:00:00 +0530 Wed, 10 Apr 2019 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376882 The Supreme Court allowed the appeal, set aside the High Court's order, and remanded the case for a fresh decision on merits. It emphasized the importance of complying with legal requirements for framing substantial questions of law under Section 260A of the Income Tax Act, 1961. The High Court's dismissal without addressing the core issue of Section 35D's applicability to the respondent Bank was deemed unjustified, leading to the Supreme Court's decision for a comprehensive and lawful decision-making process. Case-Laws Income Tax Fri, 15 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376882