M/S FIBRE BOARDS (P) LTD BANGALOARE vs. CIT BANGALORE
C.A. No.-005525-005526 - 2005Supreme Court11 Aug 2015
Section 280YSection 280ZSection 54G
B,
have become virtually redundant. Therefore, as a
measure of rationalization, it is proposed to delete
the Chapter containing these provisions with effect
from the 1st day of April, 1990.
The tax credit certificates granted under section
280Z or section 280ZC and not presented so far for
payment or adjustment of tax liability can, however,
be presented before the Assessing