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Income Tax - Highlights / Catch Notes

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Constitutional validity of 35AC(7) - approval to the appellant's ...

Income Tax

July 29, 2019

Constitutional validity of 35AC(7) - approval to the appellant's hospital project for a period of three financial years but due to amendment benefit not available for third year - Neither the appellant nor the assessee has any right to set up a plea of promissory estoppel against the exercise of legislative power such as the one exercised while inserting above provision - constitutional valid

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