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Direct Taxes - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

In view of the discussions and after perusal of the judgments ...

Direct Taxes

May 13, 2020

In view of the discussions and after perusal of the judgments cited by both the parties it is held that the Single Member Bench can clarify the orders passed by the Division Bench under the relevant provisions of the said Act discussed above in the given facts and circumstances of the case and also by following the doctrine of necessity.

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