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)
Deferment of repetitive tax appeals through prescribed application in Form No. 8A before appeal filing. Application under section 158AB to defer filing of an appeal before the Appellate Tribunal or the jurisdictional High Court is to be made by the Assessing Officer in Form No. 8A. The rule prescribes the procedural form for the application referred to in sub-section (2) of section 158AB and governs the mechanism for seeking deferment of appeal filing in income-tax matters.
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.
Deferment of repetitive tax appeals through prescribed application in Form No. 8A before appeal filing.
Application under section 158AB to defer filing of an appeal before the Appellate Tribunal or the jurisdictional High Court is to be made by the Assessing Officer in Form No. 8A. The rule prescribes the procedural form for the application referred to in sub-section (2) of section 158AB and governs the mechanism for seeking deferment of appeal filing in income-tax matters.
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