HC can consider undisputed facts on records, remain unnoticed by tribunal:SC

Brief of the Case

Supreme Court held In the case of M/s Ganapathy & Co. vs. CIT that in the current case, each relevant fact considered by the High Court to answer the questions referred to it on the claim(s) of deduction raised by the assessee are acknowledged, admitted and undisputed facts. No fresh determination of facts found by the Tribunal has been made by the High Court.

What, however, the High Court did was to take into account certain additional f

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