RAJASTHAN STATE ELECTRICITY BOARD Vs. UNION OF INDIA
LAWS(SC)-2020-2-133
SUPREME COURT OF INDIA
Decided on February 18,2020

RAJASTHAN STATE ELECTRICITY BOARD Appellant
VERSUS
UNION OF INDIA Respondents


Referred Judgements :-

COMMISSIONER OF INCOME TAX, GAUHATI VS. SATI OIL UDYOG LTD [REFERRED TO]


JUDGEMENT

- (1.)This appeal is covered by the judgment of this Court in Commissioner of Income Tax, Gauhati & another vs. Sati Oil Udyog Limited and another, (2015) 7 SCC 304, in favour of the respondents.
(2.)The constitutional validity of Section 143(1-A) of the Income Tax Act, 1961 has been upheld by this Court in the above judgment.
(3.)Following the above judgment, this appeal is dismissed.
;


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