Commissioner Of Income Tax vs Sant Ram Mangat Ram Jewellers & Ors.

Authority: Supreme Court Date: 2003-01-14 AY: 1993-94 Section: 234B, 245D(4) Acts: Income Tax Act 1961 Result: Revenue Citation: (2004) 186 CTR (SC) 115 : (2003) 264 ITR 564 (SC) : (2004) 134 TAXMAN 262 (SC) Justices: M.B. Shah & D.M. Dharmadhikari, JJ. Appeal No: Civil Appeal Nos. 411 to 414 of 2003*
Whether the Settlement Commission has power to waive mandatory interest under Section 234B of the Income Tax Act, 1961 --- Held No.

šŸ”’ Direct Access Blocked

For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.

AI Deep Dive
0/5 selected

Membership Required

Unlock official PDFs for all landmark cases.

JOIN NOW āž”
Shopping Cart