Validity of Settlement Commission proceeding - Once there is a ...

Case Laws Income Tax

November 7, 2023

Validity of Settlement Commission proceeding - Once there is a clear finding recorded that there was a failure on the part of the petitioners to make proper declaration as is contemplated Section 245D of the Income Tax Act, 1961, question of the first respondent, Settlement Commission proceeding further cannot be countenanced. - HC

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Validity of Settlement Commission proceeding - Once there is a ...

Case Laws Income Tax

November 7, 2023

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