2009 (9) TMI 1017

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..... of Sub-section (3) of Section 40A of the Income Tax Act, 1961, the Tribunal was justified in law in holding that rule 6DD of the Income Tax Rules, 1962 was exhaustive of the cases/circumstances to which the exemption under the second proviso to the section applied and that the exemption was not available in any other case/circumstances? (2) Whether the Tribunal was justified in law in setting asi .....

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..... he said certified copy, he has preferred this appeal. Therefore, Mr. Khaitan submits that there is no delay and the application for condonation of delay is redundant. We requested Mr. Pithu Dudhoria, learned advocate for the respondent to obtain instruction as to whether the copy of the order was ever served on Mr. Khaitan's client or not. Mr. Dudhoria could not obtain instructions in the matter. .....

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..... es, 1962 was exhaustive of the cases/circumstances to which the exemption under the second proviso to the section applied and that the exemption was not available in any other case/circumstances? (2) Whether the Tribunal was justified in law in setting aside the order dated March 8, 2007 of the Commissioner of Income Tax (Appeals) and remanding the matter for fresh examination and adjudication wh .....

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