Tribunal definitions under income tax provisions adopt the company law meaning for their respective statutory purposes. The term "Tribunal", for the purposes of the relevant subsection of section 206 of the Income Tax Act, 2025, has the meaning assigned to it under section ... Summary
Tribunal definitions under income tax provisions adopt the company law meaning for their respective statutory purposes.
The term "Tribunal", for the purposes of the relevant subsection of section 206 of the Income Tax Act, 2025, has the meaning assigned to it under section 2(90) of the Companies Act, 2013. For the purposes of the relevant clause in the Explanation to section 115JB of the Income Tax Act, 1961, the same meaning applies.
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