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of <h1>High Court or Supreme Court can demand amendments to tax case statements under Section 258 of the Income-tax Act.</h1> Section 258 of the Income-tax Act, 1961, grants the High Court or Supreme Court the authority to require amendments to statements in tax cases referred to them. If the Court finds the statements insufficient for determining the questions raised, it can send the case back to the Appellate Tribunal. The Tribunal is then directed to make the necessary additions or alterations to the statements as specified by the Court.
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