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1 - 10 of 27 (0.31 seconds)Section 92CA in The Income Tax Act, 1961 [Entire Act]
Article 14 in Constitution of India [Constitution]
Section 119 in The Income Tax Act, 1961 [Entire Act]
Section 245E in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 92 in The Income Tax Act, 1961 [Entire Act]
Section 92D in The Income Tax Act, 1961 [Entire Act]
Section 55A in The Income Tax Act, 1961 [Entire Act]
Y.P. Chawla And Ors vs M.P. Tiwari And Anr on 31 March, 1992
34. Since the extracted portions of the impugned instruction is based on a correct understanding of the legal position, the question of the CBDT's binding instruction being contrary to the statute does not arise. The instructions are consistent with Section 119 of the Act and therefore not contrary to any of Page 3597 the decisions cited including Azadi Bachao Andolan (supra), Yum Restaurants India Pvt. Ltd. (supra) and M.P. Tewari v. Y.P. Chawla as modified by the Hon'ble Supreme Court in 195 ITR 607 (Y.P. Chawla v. M.P. Tiwari).