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    <title>2024 (9) TMI 1574 - SC Order</title>
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    <description>The SC dismissed the special leave petition, upholding the HC&#039;s finding that the Income Tax Settlement Commission exceeded its statutory jurisdiction by approving the settlement application without full and true disclosure under s.245C and by granting immunity under s.245H contrary to statutory pre-conditions. The HC&#039;s quashing of the ITSC order was maintained, delay in filing was condoned, and the Commission&#039;s approval and immunity grant were held invalid for want of compliance with Chapter XIX-A requirements.</description>
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      <description>The SC dismissed the special leave petition, upholding the HC&#039;s finding that the Income Tax Settlement Commission exceeded its statutory jurisdiction by approving the settlement application without full and true disclosure under s.245C and by granting immunity under s.245H contrary to statutory pre-conditions. The HC&#039;s quashing of the ITSC order was maintained, delay in filing was condoned, and the Commission&#039;s approval and immunity grant were held invalid for want of compliance with Chapter XIX-A requirements.</description>
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