S.260A :Appeal -High Court – Substantial question of law- High court is directed to consider the substantial question of law at the time of final hearing of appeal in respect of questions which was not pressed at the time of admission of appeal. [ S. 10A, 260A (4) , 261 ]
Convergys India Services (P.) Ltd. v CIT (2014) 221 Taxman 114 / 269 CTR 127 ( SC)