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    <title>2018 (8) TMI 723 - BOMBAY HIGH COURT</title>
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    <description>The court upheld the order of the Income Tax Settlement Commission, dismissing the petition challenging the settlement of tax disputes for Assessment Years 2008-09 to 2013-14. It found that the respondent had made a true and full disclosure, even with the voluntary offer of additional income. The court affirmed the Commission&#039;s decisions on accepting expenses as labour charges and receivables, stating that they were reasonable and not perverse. Emphasizing the limits of judicial review, the court clarified that its role was to ensure legality, not reevaluate decisions. Ultimately, the court concluded that the Commission&#039;s decisions were valid and did not merit judicial interference.</description>
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      <link>https://www.taxtmi.com/caselaws?id=365251</link>
      <description>The court upheld the order of the Income Tax Settlement Commission, dismissing the petition challenging the settlement of tax disputes for Assessment Years 2008-09 to 2013-14. It found that the respondent had made a true and full disclosure, even with the voluntary offer of additional income. The court affirmed the Commission&#039;s decisions on accepting expenses as labour charges and receivables, stating that they were reasonable and not perverse. Emphasizing the limits of judicial review, the court clarified that its role was to ensure legality, not reevaluate decisions. Ultimately, the court concluded that the Commission&#039;s decisions were valid and did not merit judicial interference.</description>
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