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        Income Tax

        1986 (1) TMI 10 - HC - Income Tax

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        High Court of Calcutta rules for the Department on all questions referred by Tribunal. Certificate granted for Supreme Court appeal. The High Court of Calcutta ruled in favor of the Department on all three questions referred by the Tribunal. The first and third questions were answered ...
                      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 of Calcutta rules for the Department on all questions referred by Tribunal. Certificate granted for Supreme Court appeal.

                          The High Court of Calcutta ruled in favor of the Department on all three questions referred by the Tribunal. The first and third questions were answered in the affirmative based on previous court decisions, while the second question was answered in favor of the Department and against the assessee. The court granted a certificate for the case to be appealed to the Supreme Court regarding the second question.


                          The High Court of Calcutta ruled in favor of the Department on all three questions referred by the Tribunal. The first and third questions were answered in the affirmative based on previous court decisions, while the second question was answered in favor of the Department and against the assessee. The court granted a certificate for the case to be appealed to the Supreme Court regarding the second question.
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