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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Sections 131 and 132 of the Act are but the means to an end and ...


Sections 131 & 132 of Income Tax Act: Procedural Tools, Not Objectives-Petitioners Attempted to Block Intended Outcomes.

January 24, 2014

Case Laws     Income Tax     HC

Sections 131 and 132 of the Act are but the means to an end and not an end in themselves - It is evident that the petitioners perceived that if the means could be scuttled, the end would not come - HC

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