Judicial Functions should not be performed in Arbitrary Manner- HC

Brief of the Case In the present case the Hon’ble High Court while accepting the Writ filed by the assessee, restored the matter back to the Tribunal by observing that the Judicial Functions should not be performed in the arbitrary manner. Facts of the Case The issue was regarding the disallowance made on account of claim for deduction under Section 10A in which the Hon’ble Tribunal have given the decision in the favour of the assessee in the AY 2005-06 and in the appeal of the AY 2008-09 the Hon’ble Tribunal remanded the matter due to which the writ was filed in the Hon’ble High Court...