High Court to formulate Substantial Question of Law & only thereafter hear Appeal on Merits: Supreme Court [Read Judgment]

The Supreme Court, while setting aside the judgment of the Delhi High Court held that the High Court must formulate the substantial question of law and only thereafter hear an appeal on merits. The revenue preferred an appeal under Section 260-A of the Income Tax Act, 1961 to the High Court. In its grounds of […]

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