https://www.taxtmi.com/caselaws?id=21411 The High Court directed the Tribunal to reassess various issues related to expenditure categorization, income assessment, and compliance with tax directives, emphasizing the need for a thorough reconsideration based on legal provisions and factual findings. The court highlighted the importance of evaluating claims under specific sections of the Income-tax Act and directives issued by the Central Board of Direct Taxes for proper assessment and decision-making. en-us Mon, 02 Dec 1991 00:00:00 +0530 Tue, 24 Nov 2009 11:50:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21411 The High Court directed the Tribunal to reassess various issues related to expenditure categorization, income assessment, and compliance with tax directives, emphasizing the need for a thorough reconsideration based on legal provisions and factual findings. The court highlighted the importance of evaluating claims under specific sections of the Income-tax Act and directives issued by the Central Board of Direct Taxes for proper assessment and decision-making. Case-Laws Income Tax Mon, 02 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21411