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Invocation of MSMED provisions in respect of Income Tax special audit remuneration is untenable
Case Law Details
- Case Name
- PCIT Vs Micro And Small Enterprise Facilitation Council And Anr. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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PCIT Vs Micro And Small Enterprise Facilitation Council And Anr. (Delhi High Court)
Delhi High Court held that in respect of Special Audit remuneration under section 142(2D) of the Income Tax Act invocation of provisions of MSMED Act not tenable and completely misplaced. Accordingly, the Income Tax Act would thus prevail over the provisions of the MSMED Act.
Facts- The Petitioner, the Principal Commissioner of Income Tax, Central-1, has filed the writ petitions challenging the directions for reference to arbitration passed by the Respondent No. 1, the Micro & Small Enterprise Facilitation ...
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