https://www.taxtmi.com/caselaws?id=768679 The Tribunal found that the CIT(A) erred in not adjudicating an additional ground regarding dividend income tax rates. The case was remanded, directing the CIT(A) to examine the applicability of Section 115A and the correct tax rate for dividend income. The Tribunal emphasized appellate authorities' power to entertain additional legal grounds supported by existing documentation, setting aside the previous order for a fresh review. en-us Fri, 04 Apr 2025 00:00:00 +0530 Fri, 11 Apr 2025 08:40:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768679 The Tribunal found that the CIT(A) erred in not adjudicating an additional ground regarding dividend income tax rates. The case was remanded, directing the CIT(A) to examine the applicability of Section 115A and the correct tax rate for dividend income. The Tribunal emphasized appellate authorities' power to entertain additional legal grounds supported by existing documentation, setting aside the previous order for a fresh review. Case-Laws Income Tax Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768679