Power to the CBDT - Instructions to subordinate authorities u/s ...
Supreme Court Rules CBDT Cannot Amend Legislative Provisions u/s 119; Limited to Issuing Directions Only.
September 12, 2017
Case Laws Income Tax SC
Power to the CBDT - Instructions to subordinate authorities u/s 119 - amendment to the Rule 68B - legislative provisions cannot be amended by CBDT in exercise of its power u/s 119 - SC
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