Validation of past regulatory acts confirms information sharing and settlement actions are to be treated as always valid. Section 34A retrospectively validates any act done under the principal Act involving calling for or furnishing information to similar authorities domestically or abroad, and acts relating to settlement of administrative and civil proceedings, declaring them valid and effective as if the amendments had been in force at all material times.
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.
Validation of past regulatory acts confirms information sharing and settlement actions are to be treated as always valid.
Section 34A retrospectively validates any act done under the principal Act involving calling for or furnishing information to similar authorities domestically or abroad, and acts relating to settlement of administrative and civil proceedings, declaring them valid and effective as if the amendments had been in force at all material times.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
