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Supreme Court Annual Digest 2023 -Income Tax Act, 1961

2015 amendment to Section 153C of Income Tax Act will apply to searches conducted prior to the date of amendment. 2023 LiveLaw (SC) 274Amendment brought to Section 153C of the Act, 1961 vide Finance.

Supreme Court Annual Digest 2023 - Criminal Minor Acts

Abkari ActAbkari Act; Section 8 - The testimonies of official witnesses cannot be discarded simply because independent witnesses were not examined - the person receiving the information of the crime.

Supreme Court Annual Digest 2023 - Insolvency And Bankruptcy Code

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