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

Union of India - Subsection

Section 365(8) in The Income Tax Act, 2025

(8)The High Court may determine any issue which the Appellate Tribunal,––
(a)has not determined; or
(b)has wrongly determined, by reason of a decision on such question of law as is referred to in sub-section (1).