https://www.taxtmi.com/caselaws?id=49506 The Supreme Court held that the High Court had jurisdiction to consider a question not raised before the Tribunal if it arose from the Tribunal's findings. The Court determined that the proviso to section 10(2)(vii) was not retrospective, thus the amount of Rs. 9,26,532 was not to be included in the taxable income for the assessment year 1946-47. Consequently, the appeal was dismissed with costs. en-us Thu, 06 Apr 1961 00:00:00 +0530 Fri, 29 Aug 2014 21:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49506 The Supreme Court held that the High Court had jurisdiction to consider a question not raised before the Tribunal if it arose from the Tribunal's findings. The Court determined that the proviso to section 10(2)(vii) was not retrospective, thus the amount of Rs. 9,26,532 was not to be included in the taxable income for the assessment year 1946-47. Consequently, the appeal was dismissed with costs. Case-Laws Income Tax Thu, 06 Apr 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49506