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C.I.T vs Express Newspapers Ltd on 11 January, 1994

6.It is submitted that the learned Single Bench had relied on the decision of the Hon'ble Supreme Court in the case of CIT vs. Express Newspapers Limited [(1994) 206 ITR 443 (SC)], which decision was 8/25 http://www.judis.nic.in W.A.No.581 of 2020 rendered in the context of Section 245D, as it stood then. However, after the amended provision in 2007, providing for three stages to the applicant to prove the validity of their application, the said decision cannot be applied to the facts and circumstances of the 1st respondent/writ petitioner's application.
Supreme Court of India Cites 14 - Cited by 117 - B P Reddy - Full Document
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