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Del. HC: ITSC Can Only Grant Immunity from Penalty & Prosecution in Case of Full & True Disclosure - (15 Apr 2024)

DIRECT TAXATION

Delhi High Court has held that the power to grant immunity from penalty and prosecution is entrusted to the Income Tax Settlement Commission (ITSC) only in cases of full and true disclosure.

Tags : DELHI HIGH COURT   INCOME TAX SETTLEMENT COMMISSION   PENALTY & PROSECUTION   TRUE DISCLOSURE  

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