https://www.taxtmi.com/caselaws?id=282437 Substantial questions of law under section 260A were admitted where the issues were identical to those raised in earlier appeals concerning the same assessee and the Tribunal had followed its own earlier view. Questions already declined in prior appeals, questions not raised earlier without any change in law or facts, and a question not urged before the Tribunal were not entertained. The operative principle stated is that admission depends on a substantial question of law arising on the record; matters already rejected on the same facts, or not preserved before the Tribunal, do not qualify for admission. en-us Tue, 03 Jul 2018 00:00:00 +0530 Wed, 07 Aug 2019 18:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282437 Substantial questions of law under section 260A were admitted where the issues were identical to those raised in earlier appeals concerning the same assessee and the Tribunal had followed its own earlier view. Questions already declined in prior appeals, questions not raised earlier without any change in law or facts, and a question not urged before the Tribunal were not entertained. The operative principle stated is that admission depends on a substantial question of law arising on the record; matters already rejected on the same facts, or not preserved before the Tribunal, do not qualify for admission. Case-Laws Income Tax Tue, 03 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282437