Form No. 08 - Declaration under section 158A(1) of the Income-tax Act, 1961 to be made by an assessee claiming that identical question of law is pending before the High Court or the Supreme Court
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Identical question of law: declaration prevents re raising the same issue in subsequent appeals if higher court decision applies. Declaration requires an assessee to identify an identical question of law pending before a High Court or the Supreme Court, enclose the statement of the ... Summary
Identical question of law: declaration prevents re raising the same issue in subsequent appeals if higher court decision applies.
Declaration requires an assessee to identify an identical question of law pending before a High Court or the Supreme Court, enclose the statement of the case and related judgments or grounds of appeal, specify assessment year and parties, and provide verification and contact particulars.
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