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Supreme Court: Immunity Under IDS is not available to Another Assessee Other Than Declarant - (30 Mar 2022)

DIRECT TAXATION

Supreme Court has observed that under the Income Declaration Scheme, the immunity Section 192 of the Income Tax Act, 1961 was available only to the declarant and not to another assessee.

Tags : SUPREME COURT   INCOME DECLARATION SCHEME   ASSESSEE  

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