376 — 376. Procedure where an identical question of law is pending before High Courts or Supreme Court.
IT Rules
Original Rule Text
376. Procedure where an identical question of law is pending before High Courts or Supreme Court. — This chunk pertains to the procedure followed when an identical question of law arising in different tax years of assessees is pending before High Courts or Supreme Court, according to section 376 of... — Rule 376 of IT2025