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)
Inspection restrictions on settlement reports limit public access while allowing certified copies to parties for rebuttal upon application. No person is entitled to inspect or obtain copies of reports made to the Settlement Commission; the Commission may, in its discretion, furnish copies on application and payment of the prescribed fee, and must, on application and payment of the prescribed fee, furnish a certified copy or relevant part to any person whose case is under consideration to enable rebuttal. The provision applies mutatis mutandis to the Interim Board for functions performed on or after the specified operative 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.
Inspection restrictions on settlement reports limit public access while allowing certified copies to parties for rebuttal upon application.
No person is entitled to inspect or obtain copies of reports made to the Settlement Commission; the Commission may, in its discretion, furnish copies on application and payment of the prescribed fee, and must, on application and payment of the prescribed fee, furnish a certified copy or relevant part to any person whose case is under consideration to enable rebuttal. The provision applies mutatis mutandis to the Interim Board for functions performed on or after the specified operative date.
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