https://www.taxtmi.com/caselaws?id=27648 The High Court declined to answer the questions referred due to the Tribunal's failure to consider the Explanation under section 271(1)(c) properly, leading to a potential miscarriage of justice. The Court directed the Tribunal to rehear the appeal, emphasizing the need for a correct legal approach and compliance with the law and observations provided in the judgment. en-us Wed, 27 Jun 1984 00:00:00 +0530 Mon, 15 Feb 2010 11:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27648 The High Court declined to answer the questions referred due to the Tribunal's failure to consider the Explanation under section 271(1)(c) properly, leading to a potential miscarriage of justice. The Court directed the Tribunal to rehear the appeal, emphasizing the need for a correct legal approach and compliance with the law and observations provided in the judgment. Case-Laws Income Tax Wed, 27 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27648