https://www.taxtmi.com/caselaws?id=279200 Tax appeal admitted on questions of law concerning whether income offered in the return could be withdrawn in appeal, the applicability and validity of CBDT Circular No. 2 of 2002 to DDBs and OFCPNs acquired before the circular, whether the Tribunal was required to refer the validity issue to a third member, the Tribunal's power to decide the circular's validity, the taxability of interest on a cash basis after the circular, and the character of the assessee's accounting system in the block assessment year. It is to be heard with Tax Appeal No. 1442 of 2008. en-us Wed, 23 Mar 2011 00:00:00 +0530 Thu, 07 Mar 2019 11:50:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279200 Tax appeal admitted on questions of law concerning whether income offered in the return could be withdrawn in appeal, the applicability and validity of CBDT Circular No. 2 of 2002 to DDBs and OFCPNs acquired before the circular, whether the Tribunal was required to refer the validity issue to a third member, the Tribunal's power to decide the circular's validity, the taxability of interest on a cash basis after the circular, and the character of the assessee's accounting system in the block assessment year. It is to be heard with Tax Appeal No. 1442 of 2008. Case-Laws Income Tax Wed, 23 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279200