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JOINT COMMISSIONER OF INCOME-TAX versus I.T.C. LTD.


The Special Auditor's scope of section 142 (2A) is the only measure to determine the complexity of the accounts to decide whether a special auditor should be appointed by the Indian Income Tax Act, 1961, section 142 (2A) [Winter (A) Section) Union of India (1989) 175 ITR 254 (AP) dissenting]

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