Direct Tax Dispute Resolution Scheme, 2016 - scope of the term ...
High Court Clarifies Broad Interpretation of "Tax Arrear" in Direct Tax Dispute Resolution Scheme 2016, Including Section 133A Surveys.
August 22, 2017
Case Laws Income Tax HC
Direct Tax Dispute Resolution Scheme, 2016 - scope of the term "tax arrear" - The term “has a bearing” is much wider and must be understood in its plain grammatical meaning as to include assessment or reassessment of which a survey conducted under section 133A of the Act has a bearing. - HC
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