2021 (1) TMI 962

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..... he assessee - HELD THAT:- We are of the view that the impugned Judgment does not warrant any interference. However, we make it clear that the observations as to the scope of Section 310(2) of the Income Tax Act, made in the impugned Judgment are qua the State of Karnataka, given the particular local act in that case. - Petition(s) for Special Leave to Appeal (C) No(s). 14708/2020 - - - Dated:- 2 .....

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