87 results for “section 68”+ Section 12Aclear
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Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh
68(2) of the Scheme, judicial discipline requires that the authorities entrusted with administering law proceed on the basis that the certificate granted by the CIT would indicate satisfaction of all the requisite conditions as required by the provisions of the scheme and it is not open to subordinate authority to sit in judgment over the certificate granted