https://www.taxtmi.com/caselaws?id=40289 The High Court's impugned judgment was set aside because it rested on a factual basis not found in the Tribunal's order, even though the Tribunal was the final fact-finding authority. The Revenue did not dispute that discrepancy, and the point had not been argued before the High Court in the relevant form. The matter was restored to the High Court for fresh disposal, and the reference was to be heard and decided again on the proper factual basis. en-us Wed, 01 Nov 2000 00:00:00 +0530 Tue, 28 Aug 2018 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40289 The High Court's impugned judgment was set aside because it rested on a factual basis not found in the Tribunal's order, even though the Tribunal was the final fact-finding authority. The Revenue did not dispute that discrepancy, and the point had not been argued before the High Court in the relevant form. The matter was restored to the High Court for fresh disposal, and the reference was to be heard and decided again on the proper factual basis. Case-Laws Income Tax Wed, 01 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40289