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Corporate TaxArticle·28 July 2026

Delhi HC says Fake Citations FATAL

By J the App

Executive Summary

The Delhi High Court quashed an order of the Commissioner of Income Tax (Appeals) after discovering that six judicial precedents cited in support of the decision did not exist. 

The Court held that reliance on fictitious judgments strikes at the integrity of the justice delivery system and renders the order unsustainable. 

Domain | Corporate Tax | Direct Tax

Background

The Employees' Provident Fund...

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