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Income Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Transfer of case - the theory of harmonious construction cannot ...

Income Tax

December 8, 2017

Transfer of case - the theory of harmonious construction cannot be applied to the facts of this case, nor sub-section (3) of Section 127 of the Act, can be construed as a non-obstante clause, but a clause providing for exclusion of certain procedure in certain contingencies - HC

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