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Income Tax - Highlights / Catch Notes

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Order passed by the Settlement Commission - “conclusive" test ...

Income Tax

June 7, 2017

Order passed by the Settlement Commission - “conclusive" test theory - This court's jurisdiction under Article 226 of the Constitution of India is both, extraordinary and discretionary. It is equitable as well. It should not be exercised so as to allow a defaulter like the petitioner to derive benefit or take advantage of his own wrong. - HC

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