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)
Disclosure of information in settlement applications governs transmission of records, material, and evidence to the Commissioner. Disclosure of information in settlement applications requires the Settlement Commission to forward the application, Annexure, statements, accompanying documents, and relevant order or intimation to the Commissioner while seeking a report. Where the application is not declared invalid or is allowed to proceed further, all material and information produced by the assessee must also be sent to enable the Commissioner's report. If proceedings abate, the Commission must transmit all material, information, enquiry results, and recorded evidence to the Commissioner.
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.
Disclosure of information in settlement applications governs transmission of records, material, and evidence to the Commissioner.
Disclosure of information in settlement applications requires the Settlement Commission to forward the application, Annexure, statements, accompanying documents, and relevant order or intimation to the Commissioner while seeking a report. Where the application is not declared invalid or is allowed to proceed further, all material and information produced by the assessee must also be sent to enable the Commissioner's report. If proceedings abate, the Commission must transmit all material, information, enquiry results, and recorded evidence to the Commissioner.
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