TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Supreme Court decides income tax appeals under Section 262, emphasizing consistent Revenue approach; appeal costs at Court's discretion.</h1> In cases heard by the Supreme Court under Section 262 concerning income tax appeals and revisions, the Court addresses the legal questions raised and delivers a judgment based on those grounds. If the Supreme Court alters or overturns a High Court decision, the implementation follows the procedure outlined in Section 260A. The discretion over appeal costs lies with the Supreme Court. The decision's legal interpretation is considered as always existing, though not retroactively altering statutes. Consistency in Revenue's approach to decisions is emphasized, preventing arbitrary challenges without valid reasons.
TaxTMI 
TaxTMI 
