Through this write up changes in domestic taxation will be articulated keeping in mind the Supreme Court judgment's impact in the Income –Tax Act(''ACT") and Income tax Rules(''Rules").
source https://www.caclubindia.com/articles/impact-of-judicial-precedents-in-union-budget-2023-49228.asp
source https://www.caclubindia.com/articles/impact-of-judicial-precedents-in-union-budget-2023-49228.asp
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