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Under section 367 of the Income-tax Act, 2025, an appeal lies to the Supreme Court from a judgment of…

Section 367 provides an appeal to the Supreme Court from such a judgment of the High Court only where the High Court "certifies to be fit for appeal to the Supreme Court".…

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Under section 367 of the Income-tax Act, 2025, an appeal lies to the Supreme Court from a judgment of the High Court delivered on an appeal against an order of the Appellate Tribunal

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Section 367 provides an appeal to the Supreme Court from such a judgment of the High Court only where the High Court "certifies to be fit for appeal to the Supreme Court". There is no appeal as of right and no monetary condition in the section. Under section 368, the Code of Civil Procedure, 1908 governs such appeals so far as may be.

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