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2002 (12) TMI 72 - BOMBAY HIGH COURT
Interest-Tax Act - Charge Of Tax, - Whether interest on debentures, bonds and securities is taxable under section 5 of the Interest-tax Act, 1974? - Whether the Commissioner of Income-tax (revisional authority under section 20 of the Interest-tax Act) was right in rejecting the revision application of the petitioner on the ground of non-maintainability?