J.K. Industries Ltd. and Anr. vs UOI and Ors.
Validity of accounting standards of ICAI-Accounting standard: AS 22-The AS 22 issued by ICAI in regard to deferred taxation was consistent and not ultra vires of Companies Act or Income Tax Act or Constitution of India [LexDoc Id : 331256]
Triniti Corpn. vs CIT
Representative Assessee-Representative assessee for: Capital gains-The applicant being the transferee was to be treated as representative assessee.
S.163(1) and s.160(1)(i) of the Income Tax Act 1961 [LexDoc Id : 329102]
