Control of wealth-tax authorities: Section 118 extends income-tax administrative control to wealth-tax authorities, subject to Board directions. Control of wealth-tax authorities is effected by applying Section 118 of the Income-tax Act and any notifications issued thereunder to wealth-tax authorities as they apply to corresponding income-tax authorities, except that the Board may, by notification in the Official Gazette, direct otherwise in relation to any particular wealth-tax authority.
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.
Control of wealth-tax authorities: Section 118 extends income-tax administrative control to wealth-tax authorities, subject to Board directions.
Control of wealth-tax authorities is effected by applying Section 118 of the Income-tax Act and any notifications issued thereunder to wealth-tax authorities as they apply to corresponding income-tax authorities, except that the Board may, by notification in the Official Gazette, direct otherwise in relation to any particular wealth-tax authority.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
