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Showing 381 to 382 of 382 Records
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1998 (1) TMI 2
Liquidation of a company - amount received on sale of assets - assessability - revenue's contention that the amount distributed was the accumulated profits of the Company and assessable as "deemed dividend" u/s 2(22), is not acceptable because amount taxed under section 41(2) in the hands of company did not represent "accumulated profits" for the purpose of s. 2(22)
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1998 (1) TMI 1
Application filed u/s 220(2A) for reduction or waiver of interest levied u/s 220(2) - CBDT is not justified in rejecting the application on the ground that conditions laid down u/s 220(2A) was not satisfied - set aside the order of the High Court and of the Central Board of Direct Taxes and restore the appellant's application under section 220(2A) to the file of the Chief Commissioner
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