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Income Tax - Highlights / Catch Notes

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Validity of Settlement Commission order - In the present case, ...

Income Tax

April 24, 2021

Validity of Settlement Commission order - In the present case, the petitioner could not able to establish that he approached the Settlement Commission with clean hands and the element of true and full disclosure as contemplated under Section 245(C) had not been established before the Settlement Commission and therefore, there is no perversity or infirmity as such in respect of the findings arrived. - HC

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