Constitutionality of Section 94A(1) of the Income Tax Act, 1961, upheld
Madras High Court: In the present case where questions were raised on the constitutionality of Section 94A(1) of the Income Tax Act,
Income Tax
Section 80 IB of the Income Tax Act discussed
Himachal Pradesh High Court– While deciding an appeal, where the Court was asked to determine three substantial questions as to whether the
Section 11BB of the Income Tax Act, 1961 interpreted
Allahabad High Court: While deciding a case relating to Section 11BB of the Income Tax Act, 1961 which deals with interest on