December 2005

Sec. 24AA, Section 24, Surtax Act

Uttaranchal H.C : Whether, on the facts and in the circumstances of the case, the learned Tribunal was legally correct to hold that the assessee was not liable to surtax under the Companies (Profits) Surtax Act, 1964, by virtue of exemption available under Notification No. GSR 307(E), dt. 31st March, 1983, issued under s. 24AA of the Companies (Profits) Surtax Act, 1964 ?

High Court Of Uttaranchal CIT & Anr. vs. OIL & Natural Gas Corporation SURTAX 24AA Asst. Year 1987-88 P.C. Verma […]

Section 147

Madras H.C : Whether, on the facts and in the circumstances of the case and taking into account the Supreme Court’s decisions in Kalyanji Mavji & Co. vs. CIT 1976 CTR (SC) 85 : (1976) 102 ITR 287 (SC) and A.L.A. Firm vs. CIT (1991) 93 CTR (SC) 133 : (1991) 189 ITR 285 (SC), the Tribunal was right in law in cancelling the reassessment made in the case for the asst. yr. 1980-81 ?

High Court Of Madras CIT vs. Chamundeswari Section 147(b) Asst. Year 1980-81 K. Raviraja Pandian & P.P.S. Janarthana Raja, JJ.

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