Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

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

View Source

 


 

You may also like:

  1. The Direct Tax Dispute Resolution Scheme Rules, 2016 - Notification

  2. DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Power to remove difficulties - Clause no. 207 of the Bill

  3. DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Clause 198 defines various terms

  4. The Direct Tax Vivad Se Vishwas Act, 2020 aims to settle tax disputes. The term "appeal" under the Act includes writ petitions challenging tax orders, as per Supreme...

  5. DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Scheme not to apply in certain cases - Clause no. 205 of the Bill - where assessment has been made under section 153A or...

  6. Duplication of demand by issuing two show cause notices (SCN) for the same period - Sabka Vishwas Legacy Disputes Resolution Scheme, 2019 (SVLDRS) - The Dispute...

  7. Income–tax (Dispute Resolution Panel) (First Amendment) Rules, 2018

  8. CBEC notified the Indirect Tax Dispute Resolution Scheme Rules, 2016

  9. INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Power to make rules - Clause 215 of the Bill

  10. INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Definitions - Clause 210 of the Bill

  11. CBDT Appoints the 31st day of December, 2016 as the date on or before which a person may make a declaration to the designated authority in respect of tax arrear or...

  12. DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Clause 199 provides for Declaration of tax payable - Determination of tax, interest and penalty that is payable under the scheme.

  13. INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Clauses 209 to 215 of the Bill seeks to insert new Chapter XI to provide for the Indirect Tax Dispute Resolution Scheme,...

  14. HC affirmed tax authority's adjustment of AY 2010-11 refund against pre-existing tax liabilities of corporate debtor. Resolution applicant's claim to refund rejected on...

  15. Direct Tax Vivad se Vishwas Act - VSV Act - settlement of the dispute of petitioner for assessment year 2015-16 without withdrawing the interest already granted under...

 

Quick Updates:Latest Updates