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 procedure: civil procedure rules apply, costs discretionary, and varied or reversed judgments take effect under the appeal mechanism. Appeals under the Income-tax Act to the Supreme Court are governed, so far as practicable, by the procedures of the Code of Civil Procedure relating to appeals; the costs of the appeal are at the Court's discretion; and when the appellate judgment varies or reverses the lower judgment, effect is to be given to the Supreme Court's order in the manner provided for High Court judgments under the 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.
Appeal procedure: civil procedure rules apply, costs discretionary, and varied or reversed judgments take effect under the appeal mechanism.
Appeals under the Income-tax Act to the Supreme Court are governed, so far as practicable, by the procedures of the Code of Civil Procedure relating to appeals; the costs of the appeal are at the Court's discretion; and when the appellate judgment varies or reverses the lower judgment, effect is to be given to the Supreme Court's order in the manner provided for High Court judgments under the Act.
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