https://www.taxtmi.com/caselaws?id=415799 The High Court set aside the Tribunal's order and remanded the case for fresh consideration by the Tribunal itself, emphasizing expeditious resolution within six months. The Court held that the Tribunal could have decided based on existing records without the need for remand, directing a prompt re-examination of the issues and allowing the appellant to submit additional materials if required. The appellant was granted liberty to provide additional materials in support of the claim under Section 80P(2)(a)(vi) within the legal framework. en-us Tue, 10 Aug 2021 00:00:00 +0530 Tue, 14 Dec 2021 08:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415799 The High Court set aside the Tribunal's order and remanded the case for fresh consideration by the Tribunal itself, emphasizing expeditious resolution within six months. The Court held that the Tribunal could have decided based on existing records without the need for remand, directing a prompt re-examination of the issues and allowing the appellant to submit additional materials if required. The appellant was granted liberty to provide additional materials in support of the claim under Section 80P(2)(a)(vi) within the legal framework. Case-Laws Income Tax Tue, 10 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415799