The Principal Commissioner Of Income ... vs M/S Bajaj Herbals Pvt. Ltd.

The Supreme Court dismissed the appeal filed by the Principal Commissioner of Income Tax against the Gujarat High Court's order, which had rejected the Revenue's appeal on the grounds that the questions raised were not substantial questions of law but rather factual in nature. The Court noted the lack of discussion on the factual matrix in the High Court's order, emphasizing the need for substantial legal questions to warrant further examination.