Immunity from prosecution protects declared tax matters when conditions of the scheme are satisfied. Section 91 requires the designated authority to grant immunity from prosecution and imposition of penalty for matters covered by a declaration under section 88, subject to the conditions provided in section 90; the immunity applies to offences and penalties under any direct or indirect tax enactment and is confined to declared 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.
Immunity from prosecution protects declared tax matters when conditions of the scheme are satisfied.
Section 91 requires the designated authority to grant immunity from prosecution and imposition of penalty for matters covered by a declaration under section 88, subject to the conditions provided in section 90; the immunity applies to offences and penalties under any direct or indirect tax enactment and is confined to declared matters.
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