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2026 (6) TMI 680

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Full Text of the Document

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....M/s. Crawford Bayley & Co., Advocates. For the Respondents: Mr. Akhileshwar Sharma, Advocate. P. C. 1. The above Writ Petition challenges certain provisions of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (for short "Black Money Act") as being ultra vires the Constitution of India. 2. It has been brought to our notice that the constitutional v....