Tribunal’s Fact-Based Remand Cannot Be Challenged Under Section 260A: Telangana HC

CIT (Exemptions) Vs Hvderabad cricket Association (Telangana High Court) In this case, the Telangana High Court examined an appeal filed against the Income Tax Appellate Tribunal’s order dated 08.03.2021 concerning Assessment Year 2011–12. The Court noted that the Tribunal had relied on its own earlier decisions involving the same assessee for Assessment Years 2006–07 and 2007–08, where similar issues had already been adjudicated and the matters remanded with consequential orders passed in favour of the assessee. Observing that the Tribunal’s conclusions were entirely factual in natu...