Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1977 (7) TMI 1

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... was omitted by the amendment and an Explanation was added to that section which was previously not there - Tribunal should have considered the amendment. However, reference was refused taking overall view of the case - Civil Appeal No 439 of 1973. - - - Dated:- 29-7-1977 - Y. V. CHANDRACHUD AND P. S. KAILASAM JJ. JUDGMENT CHANDRACHUD J.- This is an appeal by special leave fr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ment and an Explanation was added to that section which was previously not there. These amendments, undoubtedly, ought to have been considered by the Tribunal, but taking an overall view of the matter we are unable to agree that this is a fit case for asking the Tribunal to make a reference to the High Court. We would only like to add that the circumstance that we are dismissing this appeal shall .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates