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)
Tax payable despite appeal: assessed tax must be paid in accordance with the assessment even during reference or appeal proceedings. The assessed tax remains due and must be paid in accordance with the assessment notwithstanding any reference to a higher court or pending appeal, so initiation of appellate or reference proceedings does not suspend the obligation to discharge the tax assessed.
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.
Tax payable despite appeal: assessed tax must be paid in accordance with the assessment even during reference or appeal proceedings.
The assessed tax remains due and must be paid in accordance with the assessment notwithstanding any reference to a higher court or pending appeal, so initiation of appellate or reference proceedings does not suspend the obligation to discharge the tax assessed.
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