Direct tax scheme definitions clarify scope of disputes, eligible search cases, and issues decided in favour of declarants. Defines dispute to include appeals, writs, special leave petitions, appellate and alternative dispute resolution proceedings, objections before the Dispute Resolution Panel under section 144C and applications under section 264 of the Income-tax Act; defines 'eligible search cases' as assessments following searches where disputed tax five crore rupees; and explains 'issues covered in favour of the declarant' as issues decided for the declarant by the Tribunal or High Court (unless reversed), arising in specified appeal, Commissioner (Appeals) or Dispute Resolution Panel contexts. 'Form' and cross references to meanings in the Act and the Income tax Act are also specified.
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.
Direct tax scheme definitions clarify scope of disputes, eligible search cases, and issues decided in favour of declarants.
Defines dispute to include appeals, writs, special leave petitions, appellate and alternative dispute resolution proceedings, objections before the Dispute Resolution Panel under section 144C and applications under section 264 of the Income-tax Act; defines "eligible search cases" as assessments following searches where disputed tax five crore rupees; and explains "issues covered in favour of the declarant" as issues decided for the declarant by the Tribunal or High Court (unless reversed), arising in specified appeal, Commissioner (Appeals) or Dispute Resolution Panel contexts. "Form" and cross references to meanings in the Act and the Income tax Act are also specified.
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