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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
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<h1>Affidavit requirement: alleged facts contrary to record in settlement application must be clearly stated and sworn.</h1> Where an application to the settlement process alleges a fact not supported by or contrary to the case record, the applicant must state it clearly and concisely and support it with a duly sworn affidavit, including facts in annexures, statements, or accompanying documents.