Singhvi: There will be additional facets not specifically raised in Vijay Madanlal. If Your Lordship is referring x, you will have to refer that additional facet as well...

Khanna J: Inclusion of Section 120B...Challenge...This comprises offences punishable by 6 months.

Singhvi: Income tax is not in the schedule. Now suppose someone conceals income and there's some accommodation entry. For that, you invoke Section 120B...Man conceals income, you can only proceed on basis of IT Act. But the moment there's an accommodation entry...

Khanna J: That's why we said we'll have to flag them.