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[Cites 0, Cited by 0] [Section 375(5)] [Section 375] [Entire Act]

Union of India - Subsection

Section 375(5)(b) in The Income Tax Act, 2025

(b)the assessee shall not be entitled to raise, in relation to the relevant case, such question of law in appeal before any appellate authority or in any subsequent appeal before a higher forum.