Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Statutory definitions determine tax law application across excise and income statutes in statutory interpretation practice. Defines the core terms that determine cross-application of excise and income tax statutes, emphasizing that statutory language-including references to statutes, statutory provisions, rules, regulations and enactments-controls interpretation under the allied taxation framework and governs the operative scope of provisions drawn from the Central Excise Act and the Income-tax Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Statutory definitions determine tax law application across excise and income statutes in statutory interpretation practice.
Defines the core terms that determine cross-application of excise and income tax statutes, emphasizing that statutory language-including references to statutes, statutory provisions, rules, regulations and enactments-controls interpretation under the allied taxation framework and governs the operative scope of provisions drawn from the Central Excise Act and the Income-tax Act.
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