Definitions of the Direct Tax Dispute Resolution Scheme clarify core terms and incorporation of scheme-level meanings. Rule 2 defines key terms for the Direct Tax Dispute Resolution Scheme Rules, specifying that 'Scheme' means the Direct Tax Dispute Resolution Scheme, 'section' refers to a section of the enactment, 'Form' denotes the appended forms, and that other terms not defined here shall adopt the meanings assigned to them in the Scheme, thus incorporating Scheme-level definitions by reference.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Definitions of the Direct Tax Dispute Resolution Scheme clarify core terms and incorporation of scheme-level meanings.
Rule 2 defines key terms for the Direct Tax Dispute Resolution Scheme Rules, specifying that "Scheme" means the Direct Tax Dispute Resolution Scheme, "section" refers to a section of the enactment, "Form" denotes the appended forms, and that other terms not defined here shall adopt the meanings assigned to them in the Scheme, thus incorporating Scheme-level definitions by reference.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
