Eligibility under the DTVSV Scheme - appeals against the orders ...

High Court Clarifies Eligibility for DTVSV Scheme Appeals u/ss 143(1)(a)(i) and (ii) of the Income Tax Act.

July 5, 2021

Case Laws Income Tax HC

Eligibility under the DTVSV Scheme - appeals against the orders passed u/s 143(1)(a)(i) or (ii) as a separate category from the appeals from Clauses (iii) to (vi) of 143(1)(a) - When the circulars are issued exercising powers under sections 10 and 11 of DTVSV Act, directions are supposed to aid and smoothen bringing into operation provisions and execution of the actions based thereon. The directions, circulars would not be issued under such provisions digressing or deviating from the object and purpose under the scheme of the enactment. - HC

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Eligibility under the DTVSV Scheme - appeals against the orders ...

High Court Clarifies Eligibility for DTVSV Scheme Appeals u/ss 143(1)(a)(i) and (ii) of the Income Tax Act.

July 5, 2021

Case Laws Income Tax HC

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