Sec. 36(1)(iv)

Sec. 36(1)(iv), Sec. 37(1), Sec. 43(3), Section 32, Section 36, Section 37

Bombay H.C : Whether, on the facts and in the circumstances of the case, the Tribunal being the custodian of the IT Act, was right in law in holding that the provisions of IT Rules, 87 and 88 and the Board’s notification issued in exercise of the powers conferred under s. 36(1)(iv) of the IT Act should be ignored as being conflict with the provisions of s. 36(1)(iv) ?

High Court Of Bombay CIT vs. Mahindra & Mahindra Ltd. Sections 32, 36(1)(iv), 37(1), 43(3), 216, Rule 87, Rule 88

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