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Letter By Joint Secretary Can't Override Plain And Unambiguous Provision Of Income Tax Act, 1961 And Finance Act: Calcutta High Court

The Calcutta High Court has held that the letter by the joint secretary cannot override the plain and unambiguous provisions of the Income Tax Act, 1961, and the Finance Act.The bench of Justice Surya...
West Bengal United Kingdom Percy Pardiwalla Justice Rajarshi Bharadwaj Justice Surya Prakash Kesarwani Royal Bank
Source: livelaw.in

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