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Cit Vs. Willard India Ltd.

Court : Allahabad

Appellant : Cit

Respondent : Willard India Ltd.

Subject : Direct Taxation

Reported in : [2008]302ITR221(All)

ORDERR.K. Agrawal, J. 1. The Income Tax Appellate Tribunal, New Delhi, has referred the following questions of law under Section 256(1) of the Income Tax Act, 1961 Income Tax Act for opinion to this Court:R.A. No....

Commissioner of Income-tax Vs. Willard India Ltd.

Court : Allahabad

Appellant : Commissioner of Income-tax

Respondent : Willard India Ltd.

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 37(2A), 40A(3), 40A(5), 256(1) and 256(2); Income-tax Rules, 1962 - Rules 3C and 6DD

Reported in : [2001]249ITR779(All)

1. This is an application under Section 256(2) of the Income-tax Act, 1961, filed on behalf of the Department to direct the Income-tax Appellate Tribunal to draw up a statement of case and refer the following...