Commissioner of Income Tax Versus M/S Paramount Guest House Resort Ltd. - Income Tax - ALLAHABAD HIGH COURT - HC - Tax Effect - Held that - Under section 268A of the Act which has been inserted with retrospective effect from 1.4.1999 the Board has power to issue circular regarding fixing monetary limit and no appeal can be filed by the Revenue - The circular dated 27th March, 2000 issued by the Board has thus been issued in exercise of powers conferred under section 268A of the Act and has bin................................... Income Tax - Case Laws
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