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[Cites 0, Cited by 0] [Section 368] [Entire Act]

Union of India - Subsection

Section 368(1) in The Income Tax Act, 2025

(1)The provisions of the Code of Civil Procedure, 1908, relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under section 367 as they apply in the case of appeals from decrees of a High Court.