Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights December 2010 Year 2010 This

Court Rules Legislative Statutes Override Administrative Forms in Income Tax Compliance and Interpretation


Court Rules Legislative Statutes Override Administrative Forms in Income Tax Compliance and Interpretation

December 18, 2010

Case Laws     Income Tax     SC

A form prescribed under rules can not override statute

View Source

 


 

You may also like:

  1. This notification specifies that Form 3CEDA (Application for rollback of an Advance Pricing Agreement) and Form 3C-O (Application form for approval under sub-section (1)...

  2. Priority of secured creditors under the SARFAESI Act over claims by the Income Tax Department. The respondent mortgaged the property to the petitioner in 2013-14, prior...

  3. Income–tax (10th Amendment) Rules, 2018 - Form of appeal to the Appellate Tribunal

  4. Income-tax (21st Amendment) Rules, 2017 - Amendment to Form No. 3CEFA - Notification

  5. The High Court upheld the constitutional validity of the Chhattisgarh Sthaniya Kshetra me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (Local Body Tax or Entry Tax Act),...

  6. Foreign Tax Credit u/s. 90 - Assessee did not file Form 67 at the time of filing of her return of income - Referring to established case law, the Tribunal affirmed that...

  7. Amendments to various rules and forms - Central Goods and Services Tax (Amendment) Rules, 2022 - Notification

  8. This notification from the Director General of Income Tax (Systems) specifies that Forms 42, 43, and 44 prescribed in Appendix-II of the Income Tax Rules 1962 shall be...

  9. Companies (Central Government's) General Rules and Forms (Fifth Amendment) Rules, 2012 - (Form 23AC & 23ACA) - Notification

  10. Safe Harbour Rule - Income-tax (18th Amendment) Rules, 2022 - Amends Rule 10TD - Notification

  11. Amends Form 3CF, Form 10A, Form 10AB, Form 10BD and Form 10BE - Income-tax (Fourteenth Amendment) Rules, 2022 - Notification

  12. The appeal filed by the assessee company was dismissed by the Income Tax Appellate Tribunal on the grounds that the Form 36 (memo of appeal) was not duly verified as per...

  13. The ITAT Delhi held that denial of Foreign Tax Credit (FTC) claim due to late filing of Form 67 after the due date of filing Income Tax Return (ITR) was not justified....

  14. Income-tax (11th Amendment) Rules, 2019 - Amendments in rule 10CB.

  15. Income-tax (13th amendment), Rules, 2018 - Amendments to Rule 8AA

 

Quick Updates:Latest Updates