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)
Majority decision rule in settlement proceedings governs disposition of points; tie referred to Chairman for rehearing. Section 245BD requires that differences among Members of the Settlement Commission be decided by the opinion of the majority; if Members are equally divided the points must be stated and referred to the Chairman, who may hear them or refer them to other Members, and the points are then decided by the majority of Members who have heard the case, including those who first heard it. The section contains a provision making it inapplicable on and after a specified effective date.
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.
Majority decision rule in settlement proceedings governs disposition of points; tie referred to Chairman for rehearing.
Section 245BD requires that differences among Members of the Settlement Commission be decided by the opinion of the majority; if Members are equally divided the points must be stated and referred to the Chairman, who may hear them or refer them to other Members, and the points are then decided by the majority of Members who have heard the case, including those who first heard it. The section contains a provision making it inapplicable on and after a specified effective date.
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