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Proceedings before tax authorities to be judicial proceedings.

Section 9 - Acts - TAX MANAGEMENT - Other Direct Tax / Income Tax - Section 9 - 9. (1) Any proceeding under this Act bef .....

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r the purposes of section 196 of the Indian Penal Code. (45 of 1860.) (2) Every tax authority shall be deemed to be a ci .....

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973. (2 of 1974.) Clause 9.-provides that any proceeding under this Act before a tax authority shall be deemed to be a j .....

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