Madras HC upholds Constitutional validity of section 94A (1) and CBDT Notification 86/2013 related to Cyprus
April 13, 2016
High Courts, Income Tax, Judgments
In a recent judgment, the Madras High Court has upheld the Constitutional validity of section 94A(1) of the Income tax Act, 1961 and CBDT Notification 86/2013 specifying ‘Cyprus’ as the ‘notified jurisdictional area for the purpose of the said section. Case Details: W.P.Nos.17241 to 17243 & 17407 to 17412 of …