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2019 (12) TMI 88 - SCH - Income TaxValidity of Declaration made under Income Declaration Scheme, 2016 (‘IDS’) - whether such declaration to be void for being in contravention of Section 193 of the FA, 2016 - as per petitioner no prior notice was issued to either of the Petitioners before passing the impugned order rejecting the declarations of undisclosed income under the IDA scheme - HELD THAT:- Special Leave Petitions are dismissed.
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