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[Cites 0, Cited by 0] [Section 375(7)] [Section 375] [Entire Act]

Union of India - Subsection

Section 375(7)(c) in The Income Tax Act, 2025

(c)"subsequent appeal before a higher forum" means the appeal before the High Court under section 365 or appeal before the Supreme Court under section 367 or in a Special Leave Petition under article 136 of the Constitution, against the order of the Appellate Tribunal or the jurisdictional High Court.