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        Direct Taxes

        Para 3 - Scope of the Scheme

        E-Dispute Resolution Scheme, 2022

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        Dispute resolution under the e-dispute scheme assigns variation-of-order disputes to the Dispute Resolution Committee for applications. Resolution of specified direct tax disputes is to be made by the Dispute Resolution Committee on applications under Chapter XIX-AA of the Act in respect of disputes arising from any variation in a specified order, and available to persons or classes as may be specified by the Board.
                        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.

                              Dispute resolution under the e-dispute scheme assigns variation-of-order disputes to the Dispute Resolution Committee for applications.

                              Resolution of specified direct tax disputes is to be made by the Dispute Resolution Committee on applications under Chapter XIX-AA of the Act in respect of disputes arising from any variation in a specified order, and available to persons or classes as may be specified by the Board.


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