https://www.taxtmi.com/caselaws?id=38399 The High Court upheld the Tribunal's decision to remand the case for further investigation to determine the relationship between the firms involved. The Court affirmed the Tribunal's authority to ensure justice by allowing additional evidence and directing fresh consideration when essential facts are lacking. The Tribunal's approach was deemed appropriate, aligning with the principle of deciding appeals based on available materials. The Court rejected the arguments against the Tribunal's decision, supporting the need for thorough investigations to establish the connection between the entities. en-us Fri, 15 Jul 1977 00:00:00 +0530 Tue, 06 Apr 2010 10:29:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38399 The High Court upheld the Tribunal's decision to remand the case for further investigation to determine the relationship between the firms involved. The Court affirmed the Tribunal's authority to ensure justice by allowing additional evidence and directing fresh consideration when essential facts are lacking. The Tribunal's approach was deemed appropriate, aligning with the principle of deciding appeals based on available materials. The Court rejected the arguments against the Tribunal's decision, supporting the need for thorough investigations to establish the connection between the entities. Case-Laws Income Tax Fri, 15 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38399