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Delhi HC: ITSC Abolition Doesn’t Void Settlement Pleas Filed Between Feb 1–Mar 31, 2021 - (08 Oct 2025)

DIRECT TAXATION

Delhi High Court held that the Finance Act 2021, which abolished the Income Tax Settlement Commission (ITSC) retrospectively and introduced the Interim Board of Settlements from February 1, 2021, but came into effect on April 1, 2021, cannot nullify applications filed in the interim period.

Tags : INCOME TAX SETTLEMENT COMMISSION   ABOLITION   FINANCE ACT  

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