Income Tax Rules, 1962

3 Supreme Court judgments considering this law. Search within these.

• Gujarat Urja Vikas Nigam Limited v. Green Infra Corporate Wind Private Limited and Others Etc.
  2025 INSC 9223 August 2025Dismissed

  Whether the four respondent companies were entitled to approach the Gujarat Electricity Regulatory Commission (GERC) for determination of the tariff for procurement of power by Appellant-GUVNL from their wind energy projects.

• Shaji Poulose v. Institute of Chartered Accountants of India & Others
  2024 INSC 45117 May 2024Disposed of

  Council of the Institute of Chartered Accountants of India, if competent to impose, by way of Guidelines, a numerical restriction on the maximum number of tax audits that could be accepted by a Chartered Accountant, u/s. 44AB of…

• All India Bank Officers’ Confederation v. The Regional Manager, Central Bank of India and Others
  2024 INSC 3897 May 2024Dismissed

  I. Does Section 17(2)(viii) of the Income Tax Act, 1961 and/ or Rule 3(7)(i) of the Income Tax Rules, 1962 lead to a delegation of the ‘essential legislative function’ to the Central Board of Direct Taxes? II. Is Rule 3(7)(i) of…