https://www.taxtmi.com/caselaws?id=404188 The Gujarat High Court, in an appeal under Section 260A of the Income Tax Act, 1961, challenged the Income Tax Appellate Tribunal's order for the Assessment Year 2011-12. The case involved substantial questions of law regarding disallowances, revisional powers under Section 263, and interpretation of relevant sections. The High Court considered errors in the Tribunal's order, analyzed legal aspects, and referred to judicial pronouncements from other High Courts. Ultimately, the High Court's decision addressed the issues raised and provided clarity on the disallowance of accumulation and related matters. en-us Fri, 04 Dec 2020 00:00:00 +0530 Wed, 04 Aug 2021 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404188 The Gujarat High Court, in an appeal under Section 260A of the Income Tax Act, 1961, challenged the Income Tax Appellate Tribunal's order for the Assessment Year 2011-12. The case involved substantial questions of law regarding disallowances, revisional powers under Section 263, and interpretation of relevant sections. The High Court considered errors in the Tribunal's order, analyzed legal aspects, and referred to judicial pronouncements from other High Courts. Ultimately, the High Court's decision addressed the issues raised and provided clarity on the disallowance of accumulation and related matters. Case-Laws Income Tax Fri, 04 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404188