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[Cites 0, Cited by 0] [Section 17(4)] [Section 17] [Entire Act]

Union of India - Subsection

Section 17(4)(a) in The Companies (Profits) Surtax Act, 1964

(a)[ where an appeal against the order lies to the Commissioner (Appeals) or to the Appellate Tribunal but has not been made and the time within which such appeal may be made has not expired, or, in the case of an appeal to the Appellate Tribunal, the assessee has not waived his right of appeal; or [Substituted by the Act 29 of 1977, section 39]