Taxation Laws (Amendment) Act, 1975

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

• Vijay Krishnaswami @ Krishnaswami Vijayakumar v. The Deputy Director of Income Tax (Investigation)
  2025 INSC 104828 August 2025Appeal(s) allowed

  Whether continuation of the prosecution initiated by the revenue u/s.276C(1), Income Tax Act, 1961 against the appellant after passing an order by the Settlement Commission, would amount to abuse of process of Court; whether in…

• 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…