https://www.taxtmi.com/caselaws?id=467942 The dispute concerned whether the Tribunal should revisit the case because the applicability of the proviso to section 80IA(4) of the Income-tax Act had neither been advanced nor examined before it. As both sides agreed that the issue was not argued at the Tribunal stage, the Delhi HC set aside the impugned order and remanded the matter for fresh consideration by the Tribunal. The remand was ordered so the Tribunal could determine the issue afresh on a proper hearing. en-us Thu, 01 May 2025 00:00:00 +0530 Thu, 09 Apr 2026 19:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467942 The dispute concerned whether the Tribunal should revisit the case because the applicability of the proviso to section 80IA(4) of the Income-tax Act had neither been advanced nor examined before it. As both sides agreed that the issue was not argued at the Tribunal stage, the Delhi HC set aside the impugned order and remanded the matter for fresh consideration by the Tribunal. The remand was ordered so the Tribunal could determine the issue afresh on a proper hearing. Case-Laws Income Tax Thu, 01 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467942