https://www.taxtmi.com/caselaws?id=467224 Whether a substantial question of law exists under Section 260A was tested against the Tribunal's reliance on an earlier High Court judgment that was later affirmed by the Supreme Court; the legal principle applied is that Section 260A permits interference only where a distinct substantial question of law is shown. Because no new or distinct legal question was demonstrated and the Tribunal followed an affirmed precedent, interference was unwarranted and the appellate challenge under Section 260A failed, leaving the Tribunal's order undisturbed in favour of the respondent. en-us Thu, 02 Nov 2023 00:00:00 +0530 Tue, 10 Mar 2026 23:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467224 Whether a substantial question of law exists under Section 260A was tested against the Tribunal's reliance on an earlier High Court judgment that was later affirmed by the Supreme Court; the legal principle applied is that Section 260A permits interference only where a distinct substantial question of law is shown. Because no new or distinct legal question was demonstrated and the Tribunal followed an affirmed precedent, interference was unwarranted and the appellate challenge under Section 260A failed, leaving the Tribunal's order undisturbed in favour of the respondent. Case-Laws Income Tax Thu, 02 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467224