5 results for “reassessment”+ Section 35(1)(ii)clear
Sorted by relevance
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
ii) If answer to Question (i) is in the affirmative, can a tax which is compensatory in nature also fall foul of Article 301 of the Constitution of India? 11.3. (iii) What are the tests for determining whether the tax or levy is compensatory in nature? 11.4. (iv) Is the entry tax levied by the States in the present batch