Computation of disputed tax: proportionate allocation of tax where certain issues favour the declarant reduces the contested liability. Where certain issues in a dispute are decided in favour of the declarant, the disputed tax for those issues is computed by allocating the total tax liability, including surcharge and cess, in proportion to the ratio of disputed income relating to the declarant-favouring issues to the disputed income relating to all issues in dispute.
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Provisions expressly mentioned in the judgment/order text.
Computation of disputed tax: proportionate allocation of tax where certain issues favour the declarant reduces the contested liability.
Where certain issues in a dispute are decided in favour of the declarant, the disputed tax for those issues is computed by allocating the total tax liability, including surcharge and cess, in proportion to the ratio of disputed income relating to the declarant-favouring issues to the disputed income relating to all issues in dispute.
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