https://www.taxtmi.com/caselaws?id=416226 The High Court upheld the dismissal of the appeal by ITAT, ruling that the Appellant-Department could not introduce the plea of applicability of Clause 10 (c) of Circular No. 3/2018 during the appeal as it was not raised in the prior proceedings. The Court found no substantial question of law and concluded that there was no merit in the appeal, dismissing any pending applications accordingly. en-us Tue, 05 Oct 2021 00:00:00 +0530 Fri, 24 Dec 2021 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416226 The High Court upheld the dismissal of the appeal by ITAT, ruling that the Appellant-Department could not introduce the plea of applicability of Clause 10 (c) of Circular No. 3/2018 during the appeal as it was not raised in the prior proceedings. The Court found no substantial question of law and concluded that there was no merit in the appeal, dismissing any pending applications accordingly. Case-Laws Income Tax Tue, 05 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416226