UOI and Ors. vs Income Tax Bar Association
Validity of - Notification of New Return forms-Time for filing in new forms extended by CBDT-Where returns were filed in old Form No.2D, the Hon'ble High Court permitted the assessee to file returns in Old Form No.2D, instead of New Forms ITR- [LexDoc Id : 338445]
Singh Enterprises vs CCE and Ors.
Condonation of delay-Appeal-The Commissioner (Appeal) could not condone delay beyond 30 days from the expiry of 60 days period prescribed for filing an appeal. However, the High [LexDoc Id : 330472]
CIT vs Lucas T.V.S. Ltd.
Investment allowance-Additional liability due to exchange rate fluctuations-AY 1989-90, AY 1991-92 and 1992-93. The High Court had held that the investment allowance was to be allowed in different assessment years due to addit [LexDoc Id : 330448]