Scope of scheme: declaration limits benefits to the declared matter and denies broader immunity under the scheme. Section 94 confines the Scheme's effect by declaring that no benefit, concession, or immunity accrues to a declarant except in relation to the specific assessment or proceedings to which the declaration pertains, and that, save for the explicit exception in sub section (3) of section 90, the Scheme does not operate to provide broader immunity or advantage in other assessments or proceedings.
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.
Scope of scheme: declaration limits benefits to the declared matter and denies broader immunity under the scheme.
Section 94 confines the Scheme's effect by declaring that no benefit, concession, or immunity accrues to a declarant except in relation to the specific assessment or proceedings to which the declaration pertains, and that, save for the explicit exception in sub section (3) of section 90, the Scheme does not operate to provide broader immunity or advantage in other assessments or proceedings.
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