https://www.taxtmi.com/caselaws?id=37623 A clearance certificate under section 230A(1) had to be decided on the statutory test of whether any tax liability remained outstanding under the specified enactments, or whether satisfactory provision had been made for payment. Refusal based only on the pendency of possible Supreme Court proceedings in separate acquisition litigation was irrelevant to that inquiry. The refusal was therefore unsustainable as it rested on extraneous considerations, and the matter was remitted for reconsideration strictly on the section 230A(1) criteria, with a certificate to be granted if no liability was outstanding or proper provision had been made. en-us Mon, 26 Mar 1979 00:00:00 +0530 Wed, 31 Mar 2010 10:35:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37623 A clearance certificate under section 230A(1) had to be decided on the statutory test of whether any tax liability remained outstanding under the specified enactments, or whether satisfactory provision had been made for payment. Refusal based only on the pendency of possible Supreme Court proceedings in separate acquisition litigation was irrelevant to that inquiry. The refusal was therefore unsustainable as it rested on extraneous considerations, and the matter was remitted for reconsideration strictly on the section 230A(1) criteria, with a certificate to be granted if no liability was outstanding or proper provision had been made. Case-Laws Income Tax Mon, 26 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37623