https://www.taxtmi.com/caselaws?id=377634 The Court dismissed the appeal as no substantial question of law was involved. The Tribunal's decision was remanded to the Assessing Officer for consideration of capital expenditure under Section 35D of the Income Tax Act. The Court found that the Tribunal did not conclusively determine the applicability of Section 35D, and the open remand allowed the Revenue to raise relevant contentions. The Court emphasized that no interference was warranted under Section 260A of the Income Tax Act, as no substantial question of law arose from the Tribunal's decision. en-us Tue, 05 Feb 2019 00:00:00 +0530 Fri, 06 Sep 2019 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377634 The Court dismissed the appeal as no substantial question of law was involved. The Tribunal's decision was remanded to the Assessing Officer for consideration of capital expenditure under Section 35D of the Income Tax Act. The Court found that the Tribunal did not conclusively determine the applicability of Section 35D, and the open remand allowed the Revenue to raise relevant contentions. The Court emphasized that no interference was warranted under Section 260A of the Income Tax Act, as no substantial question of law arose from the Tribunal's decision. Case-Laws Income Tax Tue, 05 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377634