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        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.

        <h1>Calcutta High Court Certifies Income Tax Appeal to Supreme Court</h1> The High Court of Calcutta certified the case for appeal to the Supreme Court on significant income tax assessment issues. The original assessee, Assam ... Appeal To Supreme Court The High Court of Calcutta certifies that the case is fit for appeal to the Supreme Court regarding questions of general importance related to income tax assessment. Various High Court decisions were cited, and a certificate for appeal is issued. The name of the original assessee, Assam Oil Company Ltd., is substituted with Indian Oil Corporation Ltd.

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