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This judgment addresses the constitutionality and legal implications of Section 17(2)(viii) of the Income Tax Act, 1961, and Rule 3(7)(i) of the Income Tax Rules,

This case examines whether a claimant, awarded compensation without actual receipt, qualifies as an indigent for appeal purposes. The claimant sought to file an appeal

This case examines the discretionary power of courts under Section 148 of the Code of Civil Procedure, 1908 to extend time for depositing money in