https://www.taxtmi.com/caselaws?id=388627 The Court set aside the Tribunal's finding on the validity of the second proviso to Rule 5(1A) but did not grant relief to the Revenue based on the Supreme Court precedent. Both appeals filed by the Revenue were disposed of accordingly. en-us Tue, 15 Oct 2019 00:00:00 +0530 Tue, 19 Nov 2019 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388627 The Court set aside the Tribunal's finding on the validity of the second proviso to Rule 5(1A) but did not grant relief to the Revenue based on the Supreme Court precedent. Both appeals filed by the Revenue were disposed of accordingly. Case-Laws Income Tax Tue, 15 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388627