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Income Tax - Highlights / Catch Notes

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Charges against Income Tax Officer (ITO) and Assistant Director ...

Case Laws     Income Tax

June 15, 2023

Charges against Income Tax Officer (ITO) and Assistant Director of Income Tax (Investigation) - independent approval of the Disciplinary Authority - The decisions of the Finance Minister approving the issuance of memorandum under Rule 14 of the Rules of 1965 were with a clear application of mind. So, in that sense the approvals were in conformity with the judgment of the Supreme Court - HC

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