https://www.taxtmi.com/caselaws?id=763812 Where the authorities failed to discuss the material facts or give reasons for their conclusions, the proper course was remand for fresh adjudication. The High Court set aside the impugned appellate and tribunal orders and directed the Commissioner to reconsider the exemption dispute afresh, taking into account the rival contentions, the relevant factual matrix, the earlier decisions cited by the parties, the statutory amendment, and Circular No. 21/2016. The substantive questions were left open for determination on remand. en-us Sat, 21 Dec 2024 00:00:00 +0530 Fri, 27 Dec 2024 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763812 Where the authorities failed to discuss the material facts or give reasons for their conclusions, the proper course was remand for fresh adjudication. The High Court set aside the impugned appellate and tribunal orders and directed the Commissioner to reconsider the exemption dispute afresh, taking into account the rival contentions, the relevant factual matrix, the earlier decisions cited by the parties, the statutory amendment, and Circular No. 21/2016. The substantive questions were left open for determination on remand. Case-Laws Income Tax Sat, 21 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763812