Central Government specifies New Delhi as the place at which the principal Bench, and Bombay as the place at which the additional Bench, of the Income-tax Settlement Commission ordinarily sit u/s 245BA - S.O.569(E) - Income Tax Act, 1961
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Seat of Income tax Settlement Commission designated; principal and additional benches ordinarily sit under section 245BA provisions. Central Government, exercising powers under sub section (6) of section 245BA of the Income-tax Act, 1961, designates New Delhi as the place for the principal Bench of the Income-tax Settlement Commission and Bombay (subsequently amended to include Calcutta and Madras) as the places at which the additional Benches shall ordinarily sit.
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Provisions expressly mentioned in the judgment/order text.
Seat of Income tax Settlement Commission designated; principal and additional benches ordinarily sit under section 245BA provisions.
Central Government, exercising powers under sub section (6) of section 245BA of the Income-tax Act, 1961, designates New Delhi as the place for the principal Bench of the Income-tax Settlement Commission and Bombay (subsequently amended to include Calcutta and Madras) as the places at which the additional Benches shall ordinarily sit.
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