Article & News

This case addressed the scope of powers under Section 26 of the Bihar Agricultural Income-tax Act, 1938 in relation to an Agricultural Income-tax Officer’s jurisdiction

The Supreme Court in Associated Hotels of India Ltd. v. R. N. Kapoor [1960(1) SCR 368] addressed the interpretation of Section 2(b) of the Delhi

The dispute centered around whether a Special Officer, appointed under Section 153A(3) of the Bombay District Municipal Act, 1901 (as adapted in Saurashtra), could investigate