1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>High Court rejects Revenue's applications under Income-tax Act, citing settled issues. No reference made.</h1> The High Court of Gauhati rejected five applications filed by the Revenue under section 256(2) of the Income-tax Act, 1961. The court found that the ... High Court, Income Tax Act, Question Of Law The High Court of Gauhati rejected five applications filed by the Revenue under section 256(2) of the Income-tax Act, 1961. The applications sought a direction to call for a statement of facts from the Tribunal regarding the treatment of capital subsidy receipt in determining deductible depreciation allowance. The court found the issues were already settled by a previous decision and declined to make a reference, as it would be a futile exercise. The court held that no case for reference under section 256(2) was made out and rejected all five petitions.
TaxTMI 
TaxTMI 
