2023 (12) TMI 1190

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..... India - whether Section 44BB of the Act would be applicable to the respondent/assessee, who is a second line contractor? - HELD THAT:- Delay condoned. We are not inclined to interfere in the matter. The Special Leave Petition stands dismissed. However, liberty is reserved to the petitioner to raise the issue which arises in this Special Leave Petition, in the event any adverse final order is p .....

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