M. Janardhana Rao vs Joint Commissioner Of Income Tax

Excerpt: 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. In Sir Chunilal V. Mehta & Sons Ltd. v. Century Spinning & Mfg. Co. Ltd., …