https://www.taxtmi.com/caselaws?id=801414 Section 260A permits an appeal only on substantial questions arising from the ITAT order under challenge. Questions concerning deduction for product development expenditure related to a separate assessee appeal, for which the Revenue had filed an independent appeal, rather than the challenged Revenue appeal. They therefore could not be advanced as substantial questions in the present appeal. en-us Wed, 14 Oct 2026 00:00:00 +0530 Wed, 21 Oct 2026 08:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801414 Section 260A permits an appeal only on substantial questions arising from the ITAT order under challenge. Questions concerning deduction for product development expenditure related to a separate assessee appeal, for which the Revenue had filed an independent appeal, rather than the challenged Revenue appeal. They therefore could not be advanced as substantial questions in the present appeal. Case-Laws Income Tax Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801414