March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIVA - Special provision for avoiding repetitive appeals Income-tax Act 1961Section – 158AA : Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court158AA. (1) Notwithstanding anything contained in this Act, where the Commissioner or Principal Commissioner is […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIVA - Special provision for avoiding repetitive appeals Income-tax Act 1961Section – 158A : Procedure when assessee claims identical question of law is pending before High Court or Supreme Court158A. 13(1) Notwithstanding anything contained in this Act, where an assessee claims that any question […]