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Case Law Details

Case Name : PCIT Vs Gujarat Lease Financing Ltd. (Supreme Court of India)
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PCIT Vs Gujarat Lease Financing Ltd. (Supreme Court of India)

Introduction: In a recent judgment, the Supreme Court of India addressed a case titled “PCIT vs. Gujarat Lease Financing Ltd.” where a Special Leave Petition (SLP) was dismissed concerning the recovery of income tax. The decision was primarily based on the amount of tax involved, which was lower than Rs.2 crores, following the Please become a Premium member. If you are already a Premium member, login here to access the full content.

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One Comment

  1. A. Banerjee says:

    The question is, if there already exists a CBDT instruction that no SLP should be preferred if the amount of tax involved is less than Rs. 2 crores, how and who authorised the decision to move the SLP?

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