22 April 2024


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Madras High Court Upholds Legal Provision Against Foreign Tax Havens - 14.04.2016

Madras High Court has upheld the Constitutional validity of Section 94A(1) of the Income Tax Act, 1961 which empowers the Government to declare any country, with which it lacks effective exchange of information, a ‘notified jurisdictional area.’

Tags : Madras High Court Tax haven

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