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    <title>2014 (4) TMI 1167 - BOMBAY HIGH COURT</title>
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    <description>The Bombay HC clarified that the stay period on proceedings before the Settlement Commission is excluded from the 18-month time limit under Section 245D(4A) of the Income Tax Act, 1961. Petitioner&#039;s counsel did not object to this clarification.</description>
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      <description>The Bombay HC clarified that the stay period on proceedings before the Settlement Commission is excluded from the 18-month time limit under Section 245D(4A) of the Income Tax Act, 1961. Petitioner&#039;s counsel did not object to this clarification.</description>
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