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)
Finality of Appropriate Authority orders: such orders are conclusive and not open to challenge under tax law. Orders by the appropriate authority under the specified sub sections regarding Central Government purchase of immovable property are final and conclusive and shall not be called in question in any proceeding under the Income tax Act or under any other law, save as otherwise provided in the same Chapter; the provision was inserted by finance legislation and brought into force by notifications for specified areas.
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.
Finality of Appropriate Authority orders: such orders are conclusive and not open to challenge under tax law.
Orders by the appropriate authority under the specified sub sections regarding Central Government purchase of immovable property are final and conclusive and shall not be called in question in any proceeding under the Income tax Act or under any other law, save as otherwise provided in the same Chapter; the provision was inserted by finance legislation and brought into force by notifications for specified areas.
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