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)
Court power to require amended statements: remit cases to the Appellate Tribunal for additions or alterations when statements are insufficient. If statements in a case referred to the High Court or Supreme Court are insufficient to determine the questions raised, the Court may refer the case back to the Appellate Tribunal to make such additions or alterations to the statement as it directs so the record becomes sufficient to decide the issues.
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.
Court power to require amended statements: remit cases to the Appellate Tribunal for additions or alterations when statements are insufficient.
If statements in a case referred to the High Court or Supreme Court are insufficient to determine the questions raised, the Court may refer the case back to the Appellate Tribunal to make such additions or alterations to the statement as it directs so the record becomes sufficient to decide the issues.
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