21 Nov
![Kotak Mahindra Bank Limited v. Commissioner of Income Tax, Bangalore [Supreme Court]](https://www.gyanpublication.com/image/cache/catalog/SC_Judgment-300x225h.jpg "Kotak Mahindra Bank Limited v. Commissioner of Income Tax, Bangalore [Supreme Court]")
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6902
Settlement
Commission's Authority to Grant Immunity – Sections 245C and 245H of the Income-tax Act,
1961 – Validity of the High Court's decision in affirming that the Settlement
Commission should not have granted immunity under Section 245H without evidence
of no wilful tax evasion by the assessee – HELD – The Supreme Court held that
applications t..
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