Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Settlement Commission bench composition and powers govern presiding authority, member delegation, and special bench constitution for cases. The Settlement Commission exercises jurisdiction through Benches presided over by the Chairman or a Vice Chairman with two other Members; the Chairman may authorize cross bench deputation. If a Bench member is unable to act, the remaining two may function, the senior acting as Presiding Officer, and the Presiding Officer may refer matters to the Chairman for transfer to a three Member Bench. The Chairman may also constitute a Special Bench of more than three Members, while locations of principal and additional Benches are notified by the Central Government and the Chairman fixes the Special Bench place.
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.
Settlement Commission bench composition and powers govern presiding authority, member delegation, and special bench constitution for cases.
The Settlement Commission exercises jurisdiction through Benches presided over by the Chairman or a Vice Chairman with two other Members; the Chairman may authorize cross bench deputation. If a Bench member is unable to act, the remaining two may function, the senior acting as Presiding Officer, and the Presiding Officer may refer matters to the Chairman for transfer to a three Member Bench. The Chairman may also constitute a Special Bench of more than three Members, while locations of principal and additional Benches are notified by the Central Government and the Chairman fixes the Special Bench place.
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