Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Form of application for reference to High Court omitted, with the earlier Form No. 37 requirement noted for tax appeals. Rule 48 of the Income-tax Rules, 1962, relating to the form of application for reference to the High Court, has been omitted. The earlier rule required an application under section 256(1) asking the Appellate Tribunal to refer a question of law to the High Court to be made in Form No. 37. The text is therefore a note recording the omission of the rule and its former procedural form.
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Provisions expressly mentioned in the judgment/order text.
Form of application for reference to High Court omitted, with the earlier Form No. 37 requirement noted for tax appeals.
Rule 48 of the Income-tax Rules, 1962, relating to the form of application for reference to the High Court, has been omitted. The earlier rule required an application under section 256(1) asking the Appellate Tribunal to refer a question of law to the High Court to be made in Form No. 37. The text is therefore a note recording the omission of the rule and its former procedural form.
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