Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Adjustment of seized cash towards advance tax liability - Explanation to section 132B cannot help the case of the Revenue as the Explanation has been inserted much after the conclusion of the assessment year under consideration. - adjustment of advance tax liability allowed - AT
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