2024 (9) TMI 1574

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..... re-conditions associated with an application under Chapter XIX-A of the Act and effect of violation of the said pre-conditions on the jurisdiction of the Income Tax Settlement Commission [ ITSC ] as well as the fate of the application - As decided by HC [ 2024 (4) TMI 501 - DELHI HIGH COURT] ITSC has erred in law by approving the application of the respondent-assessee group u/s 245C - ITSC further .....

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