https://www.taxtmi.com/caselaws?id=281504 The High Court remanded the case back to the tribunal for a fresh determination on the treatment of long term capital gain and the addition of irrecoverable sums to book profit under section 115JB of the Income Tax Act, 1961. The tribunal's failure to address these key issues led to the remand, emphasizing the importance of proper decision-making and due process in tax matters. en-us Tue, 22 Jan 2019 00:00:00 +0530 Thu, 20 Jun 2019 22:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281504 The High Court remanded the case back to the tribunal for a fresh determination on the treatment of long term capital gain and the addition of irrecoverable sums to book profit under section 115JB of the Income Tax Act, 1961. The tribunal's failure to address these key issues led to the remand, emphasizing the importance of proper decision-making and due process in tax matters. Case-Laws Income Tax Tue, 22 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281504