High Court Rules Sikkim State Income-tax Manual Repealed; Invalidates Assessments from 1996-97 to 2004-05.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Extension of the Income-tax Act, 1961, to the State of Sikkim with effect from April 1, 1990 - whether the Sikkim State Income-tax Manual, 1948, stands repealed and the assessments made thereunder for the accounting years 1996-97 to 2004-05 (assessment years 1997-98 to 2005-06) would be without authority of law ? - Held Yes - HC....