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2 results for “house property”+ Section 23(1)(c)clear

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Key Topics

Section 683Section 260A2

PR. COMMISSIONER OF INCOME TAX vs. M/S BRAHMAPUTRA CRACKER AND POLYMER LIMITED....b

ITA/16/2022HC Gauhati11 Apr 2023

Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MR. JUSTICE SOUMITRA SAIKIA

Section 260A

c. Whether the Ld. Tribunal is correct in law in holding that letter/clarification from the Ministry of Chemicals & Fertilizers i.e. (MoCF), Government of India can override the provisions of the Income Tax Act, 1961 with regards to treatment of interest from short term deposits in banks?” 5. In support of his contentions Mr. Keyal has placed reliance on the following

THE COMMISSIONER OF INCOME TAX AND ANR. vs. M/S GOLDSTONE CEMENTS LTD.

ITA/8/2022HC Gauhati16 Dec 2024

Bench: HONOURABLE MR. JUSTICE LANUSUNGKUM JAMIR,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI

For Respondent: Dr. A. Saraf, Senior Advocate
Section 132
Section 153A
Section 260A
Section 68

23. To be “substantial” a question of law must be debatable, not previously settled by law of the land or a binding precedent, and must have a material bearing on the decision of the case, if answered either way, insofar as the rights or the parties before it are concerned. To be a question of law “involving in the case