Case Law Details
Case Name : PCIT Vs. Softbrands India P. Ltd (Karnataka High Court)
Related Assessment Year : 2006-07
Courts :
All High Courts Karnataka High Court
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PCIT Vs. Softbrands India P. Ltd (Karnataka High Court
The existence of a substantial question of law is sine qua non for maintaining an appeal before the High Court. While the appeal to High Court under Section 260-A of the Act may be a First appeal in the sense from the order of final fact finding by the Tribunal under the Income Tax Act, whereas the Second Appeal on substantial question of law before High Court under Section 100 would lie against
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