Section 376(1)(a) in The Income Tax Act, 2025

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Union of India - Subsection

Section 376(1)(a) in The Income Tax Act, 2025

(a)any question of law arising in the case of an assessee for any tax year (such case being herein referred to as the relevant case) is identical with a question of law arising,—

(i)in his case for any other tax year; or

(ii)in the case of any other assessee for any tax year; and

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Union of India - Subsection

Section 376(1)(a) in The Income Tax Act, 2025