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COMMISSIONER OF INCOME-TAX versus BHARTI DEVI SARABHAI


Representative Diagnostic Trustee Arbitration of trust or dependents Option to directly decide on the Special Income Tax Act, 1961, Sections 164 and 166, New Industrial Profession Trust is arbitrarily benefited from new industrial initiative. The High Court remanded to the Indian Income Tax Act, 1961, Sessions 80K & 166

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