Administering of provisions of Ch.XXC.
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.... Appropriate Authorities (A.As) under chapter XXC. In this context it is observed that there is a need to reiterate the fundamental objectives of the provisions of Chapter XXC and to adopt a general policy of moderation by the AAs while considering cases for passing orders of pre-emptive purchase. 2. The main objective of the provisions of Chapter XXC is to check proliferation of black money in....
TaxTMI