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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Compounding jurisdiction: file the compounding application with the Commissioner tied to the TAN region matching the PAN jurisdiction.</h1> Where an applicant has multiple TANs under different Commissioners, the compounding application must be filed with the Commissioner who has jurisdiction over the TAN in the region where the applicant's PAN jurisdiction is located.

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