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2009 (9) TMI 1017 - HC - Income TaxThis appeal will be heard on the following substantial questions of law:- (1) Whether on a true and proper interpretation of the provisions of Sub-section (3) of Section 40A of the Income Tax Act, 1961, the Tribunal was justified in law in holding that rule 6DD of the Income Tax Rules, 1962 was exhaustive of the cases/circumstances to which the exemption under the second proviso to the section applied and that the exemption was not available in any other case/circumstances? (2) Whether the Tribunal was justified in law in setting aside the order dated March 8, 2007 of the Commissioner of Income Tax (Appeals) and remanding the matter for fresh examination and adjudication when all the materials for adjudicating upon the matter were before the Tribunal? Call for the records.
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