262 ITR

Sec. 260A, Section 260

Jammu & Kashmir H.C : This is an appeal under s. 260A of the IT Act, 1961 (‘the Act’) against the order of the Tribunal dt. 31st Aug., 1999, by which the Tribunal remanded the matter to the CIT(A) to decide the proper gross profit rate to be applied after giving an opportunity of hearing to both the assessee as well as the AO and to pass a fresh order.

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High Court Of Jammu & Kashmir Nek Ram Sharma & Co. vs. Income-Tax Appellate Tribunal Sections 260A B.P. Saraf, C.J.

Section 91, Section 92

Madras H.C : Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 15 lakhs due by the assessee to the Tamil Nadu Industrial Investment Corporation Ltd. as on 1st July, 1971, was includible in the capital base as provided in cl. (v) of r. 1 of the Second Schedule to the Companies (Profits) Surtax Act, 1964 ?

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High Court Of Madras CIT vs. Sakthi Sugars Ltd. Sections SURTAX Sch. II, r. 1(v), Indian Evidence Act, 1872, ss.

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