HC to examine Settlement Commission's power to deal with undisclosed foreign income / assets

Jun 04,2019

Gujarat HC issues notice to Income Tax Settlement Commission [ITSC] upon Writ filed by Revenue, challenging ITSC order rendered in the context of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 ['the Black Money Act']; Referring to the preamble of the Black Money Act, Revenue had argued that the Settlement Commission has no authority and jurisdiction to deal with the undisclosed foreign income and assets; HC lists the matter...


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