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        Income Tax

        1988 (2) TMI 10 - HC - Income Tax

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        High Court rejects Revenue's application under Income-tax Act, 1961 | Precedents upheld | The High Court of Calcutta rejected the Revenue's application under section 256(2) of the Income-tax Act, 1961 regarding the deletion of a sum under ...
                      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.

                          High Court rejects Revenue's application under Income-tax Act, 1961 | Precedents upheld |

                          The High Court of Calcutta rejected the Revenue's application under section 256(2) of the Income-tax Act, 1961 regarding the deletion of a sum under section 40A(5). The decision was based on precedents set by earlier court cases. The Full Bench of the Kerala High Court had a different view, but the Calcutta High Court upheld its own decisions. Justice Shyamal Kumar Sen agreed with the judgment.


                          The High Court of Calcutta rejected the Revenue's application under section 256(2) of the Income-tax Act, 1961 regarding the deletion of a sum under section 40A(5). The decision was based on precedents set by earlier court cases. The Full Bench of the Kerala High Court had a different view, but the Calcutta High Court upheld its own decisions. Justice Shyamal Kumar Sen agreed with the judgment.
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