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        Income Tax

        1999 (2) TMI 14 - SC - Income Tax

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        Supreme Court directs Tribunal to refer questions to High Court on Income-tax Act section 40A(5) appeal The Supreme Court allowed the appeals regarding the addition under section 40A(5) of the Income-tax Act for premium paid for deferred annuity policies. ...
                        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.

                            Supreme Court directs Tribunal to refer questions to High Court on Income-tax Act section 40A(5) appeal

                            The Supreme Court allowed the appeals regarding the addition under section 40A(5) of the Income-tax Act for premium paid for deferred annuity policies. The Court directed the Tribunal to refer the questions to the High Court for consideration. The decision in L. W. Russel's case resolved the issue for the employee, but legal questions remained for the employer. The Gujarat High Court ruling favored the Revenue.


                            The Supreme Court allowed the appeals related to the addition under section 40A(5) of the Income-tax Act for premium paid for deferred annuity policies. The Court directed the Tribunal to refer the questions to the High Court for consideration. The decision in L. W. Russel's case concluded the matter for the employee, but questions of law arose for the employer. The Gujarat High Court's decision favored the Revenue.
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