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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Supreme Court and Karnataka HC Cases Examine Income Tax Act Sections 132, 143(3), 153A, 153C, and 153D Interpretations.</h1> The legal analysis focuses on two cases concerning the interpretation of the Income Tax Act's provisions, particularly Sections 132, 143(3), 153A, 153C, and 153D. In the Supreme Court case, a Special Leave Petition was dismissed based on a precedent, questioning whether the issues were already covered. The Karnataka High Court case involved quashed assessment orders due to the absence of a satisfaction note, a requirement under Section 153C. The ITAT's ruling emphasized the need for satisfaction to be recorded in the searched person's file. The debate also included the correct assessment period under Sections 153A and 153C, with judicial precedents guiding interpretations.
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