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)
Appeal to High Court: substantial question of law must be formulated and limits the scope of the hearing. Appeal to the High Court from an Appellate Tribunal order lies where the High Court is satisfied that a substantial question of law is involved; the court must formulate that question, hear the appeal on it (with limited exception), decide and give reasons, and may award costs. Appeals must be supported by a memorandum precisely stating the substantial question and filed within the prescribed time, subject to the High Court's discretion to admit late appeals for sufficient cause. The High Court may also determine issues not decided or wrongly decided by the Tribunal when they arise from the formulated question of law. Civil Procedure Code appeal provisions apply as far as practicable.
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.
Appeal to High Court: substantial question of law must be formulated and limits the scope of the hearing.
Appeal to the High Court from an Appellate Tribunal order lies where the High Court is satisfied that a substantial question of law is involved; the court must formulate that question, hear the appeal on it (with limited exception), decide and give reasons, and may award costs. Appeals must be supported by a memorandum precisely stating the substantial question and filed within the prescribed time, subject to the High Court's discretion to admit late appeals for sufficient cause. The High Court may also determine issues not decided or wrongly decided by the Tribunal when they arise from the formulated question of law. Civil Procedure Code appeal provisions apply as far as practicable.
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