Form No. 8 is a declaration under Section 158A(1) of the Income-tax Act, 1961, used by an assessee to state that an identical question of law is pending before the High Court or the Supreme Court. By submitting this form, taxpayers can avoid repetitive litigation by agreeing to apply the final decision of the higher court to their case. This form helps streamline tax dispute resolution and ensures consistency in legal outcomes for similar income-tax matters.
Source: https://incometaxindia.gov.in
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