Supreme Court rules Sections 245 HA(1)(iv) and 245HA(3) of Income Tax Act unconstitutional, impacting Settlement Commission timelines.

Settlement commission - Validity of Sections 245 HA(1)(iv) and 245HA(3) of the Income Tax Act, 1961, as amended by Finance Act, 2007 challenged - Time limits were set for completion of a particular stage of the proceedings - the amendment was unconstitutional - SC .....

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