Essar Oil Ltd. v. ACIT
42 Taxmann.com 21Income Tax Appellate Tribunal2014#3638 most cited
What is Essar Oil Ltd. v. ACIT authority for?
Notifications issued under the earlier Section 90 of the Income Tax Act, 1961, continue to hold good until October 1, 2009, after which they may no longer be valid following the re-enactment of Section 90. This impacts the applicability of notifications issued under Section 90(3) prior to this re-enactment date.
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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.
Also referred to as
Essar Oil Ltd. v. ACIT · Section 90 · Section 90(3) · notification under section 90 · re-enactment of section 90 · validity of notification · October 1 2009
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Issues it is cited on
Judgments citing Essar Oil Ltd. v. ACIT
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