Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Prosecution under Section 112 requires prior tax authority sanction; absence of sanction bars any proceedings against accused</h1> Prosecution for any offence under section 112 may not be instituted unless the prior sanction of the relevant tax authority has been obtained; absence of that prior sanction bars proceedings against any person for that offence.
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