Application for settlement of cases - scope of the term ‘related ...

Case Laws Income Tax

February 7, 2019

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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Application for settlement of cases - scope of the term ‘related ...

Case Laws Income Tax

February 7, 2019

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