Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Approving Panel procedure governs circulation of references, hearing notices, and meeting venue decisions. Procedure before the Approving Panel requires circulation of a reference received under rule 10UD among the other members within seven days of receipt. The Chairperson must issue notice to the Assessing Officer and the assessee, specifying the date and place of hearing and affording an opportunity of being heard. Meetings of the Approving Panel are to be held at such place as the Panel may decide.
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.
Approving Panel procedure governs circulation of references, hearing notices, and meeting venue decisions.
Procedure before the Approving Panel requires circulation of a reference received under rule 10UD among the other members within seven days of receipt. The Chairperson must issue notice to the Assessing Officer and the assessee, specifying the date and place of hearing and affording an opportunity of being heard. Meetings of the Approving Panel are to be held at such place as the Panel may decide.
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