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“Section 79(2)(c)”
Section References (mined)Section 79Section 79(2)(c)1 judgments
The decision most relied on for Section 79(2)(c) is CIT v. Krishna SSK (211 Taxmann 109), cited in 102 judgments on BharatTax.
Leading authorities on Section 79(2)(c)
CIT v. Krishna SSK
211 Taxmann 109 · 2012 · Supreme Court
102
citing judgments
The Supreme Court in CIT v. Krishna SSK establishes principles for de novo assessment of co-operative sugar factories concerning the tax implications of sugar sales to members, acknowledging that such sales are regulated under Section 79(A) of the Maharashtra Co-operative Societies Act, 1960. These principles guide the computation of total income from these regulated transactions.
Viswanathan Chettiar v. Commr, of Income Tax, Madras
25 ITR 79 · 1954 · High Court
29
citing judgments
The time limit for completing an assessment or reassessment under Section 34(2) of the Income Tax Act, 1922, is calculated from the date the assessment or reassessment is made, not the date it is served on the assessee.
