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[Cites 0, Cited by 0] [Section 365] [Entire Act]

Union of India - Subsection

Section 365(6) in The Income Tax Act, 2025

(6)The provisions of sub-section (5) shall not take away or abridge the power of the court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question.