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Section 119 and 295

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Querist : Anonymous (Querist)
29 February 2016 In section 119 and 295 of the Income-tax Act, what is the relevance/meaning of this statement "without prejudice to the generality of the forgoing power"
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
29 February 2016 The term "without prejudice to the generality of the foregoing" means that none of the specific prohibitions can have the effect of reducing the scope of the general principle.

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