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)
Appeal against acquisition of immovable property: tribunal hears prescribed appeals and may extend filing for sufficient cause. Statutory appeal rights exist to the Appellate Tribunal against orders for acquisition of immovable property by specified persons, with prescribed filing timelines and a discretion to admit late appeals for sufficient cause. Appeals must follow prescribed form, verification and fee requirements; the Tribunal shall fix hearings, notify parties, hear them before issuing orders, may correct apparent mistakes within a limited period with prior hearing if prejudicial, and must send copies of its orders to revenue authorities while aiming for expeditious disposal.
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.
Appeal against acquisition of immovable property: tribunal hears prescribed appeals and may extend filing for sufficient cause.
Statutory appeal rights exist to the Appellate Tribunal against orders for acquisition of immovable property by specified persons, with prescribed filing timelines and a discretion to admit late appeals for sufficient cause. Appeals must follow prescribed form, verification and fee requirements; the Tribunal shall fix hearings, notify parties, hear them before issuing orders, may correct apparent mistakes within a limited period with prior hearing if prejudicial, and must send copies of its orders to revenue authorities while aiming for expeditious disposal.
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 
