| |
| The Tax Publishers2020 TaxPub(DT) 2476 (SC) : (2020) 269 TAXMAN 0020 INCOME TAX ACT, 1961
Section 261 Section 4
Where the department preferred SLP to appeal against the judgment of Himachal Pradesh High Court in Pr. CIT v. H.P. Excise & Taxation Technical Service Agency [IT Appeal No 1 of 2019, dt. 27-3-2019], whereby the High Court held that identical question came up for consideration in a bunch of appeals before court in ITA No. 85 of 2018 : 2018 TaxPub(DT) 7831 (HP_HC), titled as Pr. CIT v. H.P. Excise and Taxation Technical Service Agency and other connected cases, and same was answered against revenue. Thus, following same instant appeal was dismissed accordingly, the Supreme Court dismissed the SLP.
|
Appeal (Supreme Court) - Special leave petition - Income - Chargeability--Surplus of assessee-society, whether belonged to State Government as same was deposited in Government Treasury or same was profit earned by assessee
Department preferred SLP to appeal against the judgment of Himachal Pradesh High Court in Pr. CIT v. H.P. Excise & Taxation Technical Service Agency [IT Appeal No 1 of 2019, dt. 27-3-2019], whereby the High Court held that identical question came up for consideration in a bunch of appeals before court in ITA No. 85 of 2018 : 2018 TaxPub(DT) 7831 (HP_HC), titled as Pr. CIT v. H.P. Excise and Taxation Technical Service Agency and other connected cases, and same was answered against revenue. Thus, following same instant appeal was dismissed accordingly. Held: Counsel for the petitioner states that the issues raised in the petition is similar to the issues in SLP (C) No. 16047 of 2019 which was dismissed by this Court on 1-7-2019. The Special Leave Petition was dismissed in terms thereof.
REFERRED :
FAVOUR : SLp dismissed.
A.Y. :
IN THE SUPREME COURT OF INDIA
 SUBSCRIBE FOR FULL CONTENT
|