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of <h1>Supreme Court appeals allowed from High Court judgments under section 363 with certification on Income Tax Bill, 2025.</h1> An appeal to the Supreme Court is permitted from any judgment of the High Court concerning an appeal made under section 363, provided the High Court certifies the case as suitable for such an appeal. This provision is part of the Income Tax Bill, 2025, and outlines the process for escalating cases to the Supreme Court following a High Court decision.
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