Shanti Prime Publication Pvt. Ltd.
Section 268A of the Income Tax Act, 1961 — Filing of appeal or application for reference by income tax authorities— SLP dismissed against High Court's order holding that revenue's appeal in respect of applicability of provisions of section 44C was not maintainable due to low tax effect — Commissioner of income tax vs. Hongkong and Shanghai Banking Corpn. Ltd. [2019].267 Taxman 501(SC)