Application for settlement of cases - scope of the term ‘related person’ in the ‘specified person’ -...

Application for settlement of cases - scope of the term ‘related person’ in the ‘specified person’ - even the provisions of Section 13 of the General Clauses Act to read singular as plural for the term ‘person’ used under clause (B) of Explanation, cannot be construed in the manner, as has been canvassed. .....

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