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Whether the suit was barred expressly by Section 17 of the Act or any implication arising from the Act?

Whether the relief of repayment has to be sought by the 'taxpayer’ by an action in a civil court or whether such an order can be made by the High Court in the exercise of its jurisdiction conferred by Article 226 of the Constitution?

Whether the jurisdiction conferred on the taxing authorities included the jurisdiction to determine the nature of the transaction or was the decision about the character of the transaction, a decision on a collateral fact?


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