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)
Civil court powers allow an advance ruling body to exercise procedural and judicial powers in tax ruling proceedings. Section 245U grants the advance-ruling authority the procedural powers of a civil court for exercising its functions, treats proceedings as judicial for specified penal provisions while excluding a designated criminal procedure chapter, and permits the Central Government to vest those powers in a notified advance-ruling board with the section applying mutatis mutandis.
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.
Civil court powers allow an advance ruling body to exercise procedural and judicial powers in tax ruling proceedings.
Section 245U grants the advance-ruling authority the procedural powers of a civil court for exercising its functions, treats proceedings as judicial for specified penal provisions while excluding a designated criminal procedure chapter, and permits the Central Government to vest those powers in a notified advance-ruling board with the section applying mutatis mutandis.
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