https://www.taxtmi.com/caselaws?id=32904 The Court dismissed the appeal as no substantial question of law was formulated initially, and the Tribunal found no error in the lower authorities' orders. The appellant's appeal lacked merit as the specific question raised was not part of the grounds argued before the Tribunal, leading to the exclusion of certain income types for deduction u/s. 80 HHC. The Court emphasized the importance of aligning the grounds of appeal with the issues raised for consideration, resulting in the dismissal of the appeal due to the absence of substantive legal questions. en-us Fri, 13 Feb 2009 00:00:00 +0530 Mon, 12 Sep 2011 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32904 The Court dismissed the appeal as no substantial question of law was formulated initially, and the Tribunal found no error in the lower authorities' orders. The appellant's appeal lacked merit as the specific question raised was not part of the grounds argued before the Tribunal, leading to the exclusion of certain income types for deduction u/s. 80 HHC. The Court emphasized the importance of aligning the grounds of appeal with the issues raised for consideration, resulting in the dismissal of the appeal due to the absence of substantive legal questions. Case-Laws Income Tax Fri, 13 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32904