TMI BlogThe scope and ambit of section 69B and 69C are altogether different. - If the contention of the Revenue...The scope and ambit of section 69B and 69C are altogether different. - If the contention of the Revenue is accepted and the expression is given a wider meaning as sought to be made out, the provisions of section 69C shall be rendered otiose. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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