Home Highlights August 2018 Year 2018 This

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1. Settlement of a Case - receipt of the application u/s 245C(1) - Procedure u/s 245D - Whether full and true disclosure of income while making application under Section...

2. Order of settlement u/s 245D(1) - full and true disclosure in application filed u/s 245C(1) - once the assessee approached settlement Commission with a certain amount,...

3. Settlement of case - full and true disclosure - failure to disclose certain income - taking into consideration the spirit and mandate of the provisions contained in...

4. Rejection of Settlement Application - rejection on the ground that petitioner not making full disclosure - the requirement that the settlement application shall contain...

5. Settlement of case u/s 245D - Disclosure of additional income at the stage of 245D(4) - the Commission itself records a finding that the disclosure made in the...

6. Validity of Settlement Commission order u/s 245D(4) - Proof of true and full disclosure of income - While this Court does not accept the contention of the petitioner...

7. Settlement Commission - Section 245D - whether the Commission bound to consider whether there has been a full and true disclosure at the stage of a proceeding u/s ...

8. Rejection of application for Settlement - Validity of order of Settlement Commission Order u/s 245C - In view of the fact that the application submitted by the...

9. Application filed before the Settlement Commission - Settlement Commission passed the impugned order though there was no true and full disclosure by the assessee in the...

10. Settlement application filed u/s 245C - If assesse voluntarily offer additional income after filing Settlement application, it will lead to quashing of Settlement...

11. Settlement applications u/s 245C (1) - “full and true disclosure” - The High court observed that the respondent did not fully disclose the additional income initially,...

12. Bar on application before the settlement commission - scope of the term 'any other matter' u/s 127L - The phrase 'any other matter', in my considered view, would bar an...

13. Validity of order of settlement commission - Demand of differential duty - undervaluation - If the Settlement Commission was of the view that the writ applicant failed...

14. Disclosure of additional income before settlement commission u/s 245C(1) - whether for every year mentioned in the application there should be a disclosure? -...

15. Validity of the application filed u/s 245(C) - Settlement Commission - the prime consideration and pre-condition for entertaining an application is true and full...