The provided document is a declaration made under section 158A(1) of the Income-tax Act, 1961 by an assessee claiming that identical questions of law are pending before a High Court or Supreme Court. The assessee mentions the specific cases and assessment years involved, provides copies of statements of cases and judgments, and declares not to raise the said question(s) of law in any future appeals or references if the other party agrees to apply it to their case. The declaration is made by the assessee or on their behalf and must be verified.
Form 8 is one of Tax forms that are documents used to report information related to taxes to the relevant tax authority. There are various types of tax forms, including federal, state, and local tax forms, which can vary depending on the taxpayer's circumstances and location.
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