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1997 (2) TMI 6 - SC - Income Tax
Whether the reassessments for the years 1950-51 to 1956-57, were validly made u/s 34(1)(a) - Whether the Revenue was entitled to contend that reassessments for the years 1954-55, 1955-56 and 1956-57 were validly made u/s 34(1)(b) -Whether an appeal can lie against an order levying penal interest u/s 18A - Whether the assessee-company was entitled to a credit of the amount of excess royalty paid which is held to be in lieu of the income-tax and super-tax liability of the company