https://www.taxtmi.com/caselaws?id=457032 The Gujarat HC admitted the appeal and framed substantial questions of law on whether the Tribunal could overturn the CIT(A)'s Section 154 order by allowing deduction of expenses for Soda Ash and LAB projects that had been capitalised in the books, and whether it could entertain additional grounds not raised before the AO or CIT(A). The questions also concerned the Tribunal's consideration of inter-division transfer amounts and the exclusion of sales tax and excise duty from total turnover for Section 80HHC deduction, despite those issues not arising from the impugned Section 154 order. en-us Tue, 27 Mar 2012 00:00:00 +0530 Mon, 02 Sep 2024 14:28:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457032 The Gujarat HC admitted the appeal and framed substantial questions of law on whether the Tribunal could overturn the CIT(A)'s Section 154 order by allowing deduction of expenses for Soda Ash and LAB projects that had been capitalised in the books, and whether it could entertain additional grounds not raised before the AO or CIT(A). The questions also concerned the Tribunal's consideration of inter-division transfer amounts and the exclusion of sales tax and excise duty from total turnover for Section 80HHC deduction, despite those issues not arising from the impugned Section 154 order. Case-Laws Income Tax Tue, 27 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457032