Laws / Income Tax Law / ৩০৫
৩০৫ - Effects of agreement
305. Effects of agreement.—
(1) Notwithstanding anything contained in any provision of this Act, where an agreement is reached, under sub-section (9) of section 304, it shall be binding on both the parties and it cannot be challenged in any authority, Tribunal or Court either by the assessee or any other income-tax...
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