https://www.taxtmi.com/caselaws?id=38704 The court remanded the case back to the Tribunal for further factual findings as it was unable to determine whether the assessee-company qualified as an investment company under section 109(ii) of the Income-tax Act, 1961. The Tribunal was directed to gather additional evidence if needed, ascertain relevant facts, and make a decision in accordance with the law. The parties were given the opportunity to present fresh evidence and arguments during the proceedings. No costs were awarded in this matter. en-us Wed, 21 Apr 1976 00:00:00 +0530 Thu, 08 Apr 2010 14:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38704 The court remanded the case back to the Tribunal for further factual findings as it was unable to determine whether the assessee-company qualified as an investment company under section 109(ii) of the Income-tax Act, 1961. The Tribunal was directed to gather additional evidence if needed, ascertain relevant facts, and make a decision in accordance with the law. The parties were given the opportunity to present fresh evidence and arguments during the proceedings. No costs were awarded in this matter. Case-Laws Income Tax Wed, 21 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38704