https://www.taxtmi.com/caselaws?id=382676 The High Court allowed the tax case appeal, setting aside previous orders and remanding the case for a fresh review by the CIT(A) solely on the issue of whether M/s.AVPL was used as a conduit for fund transfer. The Court found errors in the lower authorities' factual determinations and emphasized the need for a thorough assessment based on evidence. The appellant's contentions were not adequately addressed in previous decisions, leading to the remand for a fresh consideration. Substantial questions of law were left open, and no costs were awarded in this decision. en-us Mon, 24 Jun 2019 00:00:00 +0530 Sat, 06 Jul 2019 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382676 The High Court allowed the tax case appeal, setting aside previous orders and remanding the case for a fresh review by the CIT(A) solely on the issue of whether M/s.AVPL was used as a conduit for fund transfer. The Court found errors in the lower authorities' factual determinations and emphasized the need for a thorough assessment based on evidence. The appellant's contentions were not adequately addressed in previous decisions, leading to the remand for a fresh consideration. Substantial questions of law were left open, and no costs were awarded in this decision. Case-Laws Income Tax Mon, 24 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382676