Summary of High court cases and list of SLPs. - Income Tax - 1383/CBDT

INSTRUCTION NO. 1383/CBDT Dated: February 13, 1981 With reference to Board's letter F.No.279/242/79-ITJ, dated 14th December, 1979. 2. The decisions of the High court considered by the board during the period from 1st January 1978 to 31-12-78 are herewith summarised. Decisions of High court on similar points which have already been considered by the board are not summarised. Cases where special leave petitions for appeals to the supreme court were refused by the High courts and this was accepted by the board are listed . Cases where special leave petitions were not granted by the supreme court are listed.