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)
Bench composition: references require multi-judge hearing and majority decision to resolve disputes; unresolved points are reheard. Cases referred to the High Court must be heard by a Bench of not less than two Judges and decided according to their opinion or the majority. If no majority emerges, the judges must state the point of law in issue, which will be reheard by one or more other judges and decided by the majority including the first bench.
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.
Bench composition: references require multi-judge hearing and majority decision to resolve disputes; unresolved points are reheard.
Cases referred to the High Court must be heard by a Bench of not less than two Judges and decided according to their opinion or the majority. If no majority emerges, the judges must state the point of law in issue, which will be reheard by one or more other judges and decided by the majority including the first bench.
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