High Court decision on Section 140A(3) holding it unconstitutional

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Full Text of the Document

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....ecision has not been accepted and a leave petition for appeal to the Supreme Court has been authorised. A copy of the notes recorded by the Ministry of Law in this connection is printed for information and guidance. Copy of Notes Recorded in the Ministry of Law, Justice and Company Affairs (Department of Legal Affairs) on 3-8-1973 on the CBDT file No.279/299/72-ITJ. The judgement of the Madras H....