Case Law Details
Case Name : Chamber of Tax Consultants through its President Mr. Vijay Bhatt Vs Director General of Income Tax (systems) (Bombay High Court)
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All High Courts Bombay High Court
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Chamber of Tax Consultants through its President Mr. Vijay Bhatt Vs Director General of Income Tax (systems) (Bombay High Court)
In a significant ruling by the Bombay High Court, the Chamber of Tax Consultants, through its president, Mr. Vijay Bhatt, challenged the interpretation of Section 87A of the Income Tax Act, particularly in relation to Section 115BAC. The petitioners argued that the rebate under Section 87A should be applicable not only to the tax calculated under Section 115BAC
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