Section 260-A of Income Tax Act Archives

Appropriate High Court for filing an appeal under Section 260A of the Income Tax Act would be the one where the Assessing Officer is situated: Supreme Court

“A judicial remedy must be effective, independent and at the same time certain. Certainty of forum would involve unequivocal vesting of jurisdiction to adjudicate and determine the dispute in a named forum.”

Case Briefs High Courts

Guj HC | Unabsorbed depreciation could be carried forward up to maximum period of 8 years from the year in which it was first computed

Gujarat High Court: A Division Bench of J.B. Pardiwala and A.C. Rao, JJ. dismissed a tax appeal filed under Section 260-A of

Case Briefs High Courts

P&H HC | Selling of plots merely ancillary activity carried out for improvement of area cannot be equated with carrying of business

Punjab and Haryana High Court: This order disposed of five appeals filed by revenue under Section 260-A of Income Tax Act, 1961