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 Supreme Court: High Court-certified appeals from specified income-tax order references may be entertained. An appeal to the Supreme Court lies from a High Court judgment delivered on a reference in income-tax proceedings when the High Court certifies the case as fit for appeal to the Supreme Court; this provision applies to appeals arising from references and from High Court decisions in appeals against orders under the income-tax statutory scheme, reflecting a legislative amendment introduced in 1998.
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 Supreme Court: High Court-certified appeals from specified income-tax order references may be entertained.
An appeal to the Supreme Court lies from a High Court judgment delivered on a reference in income-tax proceedings when the High Court certifies the case as fit for appeal to the Supreme Court; this provision applies to appeals arising from references and from High Court decisions in appeals against orders under the income-tax statutory scheme, reflecting a legislative amendment introduced in 1998.
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