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2022 (5) TMI 1549 - SCH - Income TaxMAT applicability u/s 115JB on banking companies - Whether bank would be treated as a company for purposes of Income-tax Act, and thus provisions of section 115JB would clearly apply to the assessee bank? - As per HC provisions of Section 115JB(2) of the Income Tax Act, 1961 do not apply to the Banking Companies - HELD THAT - Issue notice.
The Supreme Court of India issued an order in 2022 (5) TMI 1549 - SC, with Hon'ble Dr. Justice D.Y. Chandrachud and Hon'ble Mr. Justice Pamidighantam Sri Narasimha presiding. The petitioner was represented by multiple advocates. The court issued notice and tagged the case with Civil Appeal No. 520 of 2021.
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