Substantial Question of Law — Whether reassessment made without issue of notice u/s.143(2) of the Act is invalid, is a substantial question of law.
Recovery of Tax — Strangers to the decree are afforded protection by the Court because they are not connected with the decree
Export — Deduction u/s.80HHC — Duty drawback and cash compensatory allowance received in the year other than the year of exports is eligible for deduction u/s.80HHC of the Act in the year of receipt, in a case where assessee is following the cash sys
ST - Cenvat Credit on Outward Freight - Revenue disallows -held, Assessee is eligible for Credit: High Court
Casual and non-recurring receipt : Exemption u/s.10(3) of Income-tax Act, 1961 : A.Y. 1994-95 : Incentive prize received on coupon given on the strength of NSC : Is not a lottery : Is casual and non-recurring receipt exempt u/s.10(3).
Return of income : Signature : S. 139 and S. 140 of Income-tax Act, 1961 : A.Y. 2003-04 : Return of income signed by assessee was filed after his death. Not a valid return.