Dispute Resolution Panel directions excluded from specified Income tax Act provisions, narrowing the scope of those procedural references. The enactment amends subsection (1) by substituting in clause (a) the reference to orders under sub section (3) of section 143 with language excluding ... Summary
Dispute Resolution Panel directions excluded from specified Income tax Act provisions, narrowing the scope of those procedural references.
The enactment amends subsection (1) by substituting in clause (a) the reference to orders under sub section (3) of section 143 with language excluding orders passed pursuant to directions of the Dispute Resolution Panel, and by inserting in clause (b) after the reference to orders under section 147 an express exclusion for orders passed pursuant to directions of the Dispute Resolution Panel.
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