104 results for “section 68”+ Section 6(2)(b)clear
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Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
B) Whether the Learned Tribunal has committed substantial error in law in not considering the judicial Principles laid down in the matter of Pr. CIT 5, Kolkata Vs Swati Bajaj reported in 2022 SCC Online 1572 (Cal). C) Whether the order of the Learned Tribunal is perverse inasmuch as the same has been passed without considering the facts