ARTICLE · 30 AUGUST 2023

BSC Beacon JULY 23 Newsletter

Bhuta Shah and Co. LLP

In this case Hon. Gujarat High Court relied upon the judgement of Hon. Supreme Court in M. Janardhana Rao v. JCIT to rule what is meant by ‘Substantial Question of Law'...

IndiaTax

Bhuta Shah Co & LLP

A. Corporate Taxes

1. Gujarat High Court¹: What is meant by 'Substantial Question of Law' for purposes of filing appeal to High Court under section 260A?

In this case Hon. Gujarat High Court relied upon the judgement of Hon. Supreme Court in M. Janardhana Rao v. JCIT² to rule what is meant by 'Substantial Question of Law' for purposes of filing appeal to High Court under section 260A of the Act. In case of M. Janardhana Rao v. JCIT (supra), while dealing with the scope of section ²⁶⁰A, the Hon. Supreme Court observed as under:

An appeal under section 260A can be only in respect of a 'substantial question of law'. The expression 'substantial question of law' has not been defined anywhere in the statute. But it has acquired a definite connotation through various judicial pronouncements.

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BSC Beacon JULY 23 Newsletter

A. Corporate Taxes

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