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)
Interim Boards for Settlement established to resolve pending tax settlement applications with panel decisions by majority. Section 245AA provides that the Central Government shall constitute one or more Interim Boards for Settlement to handle pending settlement applications; each Interim Board shall consist of three members, each an officer of the rank of Chief Commissioner nominated by the Board; differences of opinion among members on any point shall be decided according to the opinion of the majority.
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.
Interim Boards for Settlement established to resolve pending tax settlement applications with panel decisions by majority.
Section 245AA provides that the Central Government shall constitute one or more Interim Boards for Settlement to handle pending settlement applications; each Interim Board shall consist of three members, each an officer of the rank of Chief Commissioner nominated by the Board; differences of opinion among members on any point shall be decided according to the opinion of the majority.
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