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    <title>1998 (11) TMI 692 - MADRAS HIGH COURT</title>
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    <description>The court ruled that the petitioner&#039;s declaration cannot be granted due to lack of factual particulars in the affidavit. However, members of the petitioner association can present relevant facts to the AO when required. The judgment reserves the right for the association to collectively represent to the CBDT, which will consider the matter lawfully. The writ petition was disposed of with no costs incurred.</description>
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      <title>1998 (11) TMI 692 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=284127</link>
      <description>The court ruled that the petitioner&#039;s declaration cannot be granted due to lack of factual particulars in the affidavit. However, members of the petitioner association can present relevant facts to the AO when required. The judgment reserves the right for the association to collectively represent to the CBDT, which will consider the matter lawfully. The writ petition was disposed of with no costs incurred.</description>
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